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1999 (11) TMI 57 - HC - Income TaxExtract: ....... saying that by virtue of the provisions of the Companies (Temporary Restrictions on Dividends) Act, 1974, the provisions of section 104 of the Income-tax Act, 1961, could not be invoked against the assessee for the year under consideration. An authenticated copy of the judgment be forwarded to the Registrar of the Tribunal, in accordance with law.
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