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1994 (2) TMI 306 - HC - Income TaxExtract: ....... Revenue and against the assessee by holding that, in computing deductions allowable under sub-section (1) of section 80M, the net dividend income should be reduced by the deductions allowable to the assessee under section 80K, as provided in sub-section (2) of section 80M. 17. The references stand disposed of accordingly with no order as to costs.
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