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1984 (4) TMI 250 - ITAT DELHI-EExtract: .......ral meeting dividends cannot be declared, such a reason should be treated as a good reason for the application of clause (i) of sub-section (2) of section 104. Accordingly, I agree with the learned Judicial Member on both the points of difference. 6. The order will now go to the regular Bench for deciding the appeals according to the majority view.
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