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2007 (5) TMI 367 - AT - Income TaxExtract: .......penses, examine the nature and purpose and make an honest attempt to identify expenses if any incurred for earning dividend income of Rs. 25,90,378 which is exempt under section 10(33) of the Income-tax Act, 1961. This ground is accordingly allowed for statistical purposes. 20. In the result, the appeal of the assessee is treated as partly allowed.
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