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2006 (11) TMI 672 - AT - Income TaxExtract: .......enditure claimed by assessee which represented expenditure attributable to dividend income because it docs not form part of the total income under section 10(33) of the Act. Accordingly, the impugned order of CIT is upheld and the grounds of appeal taken by the assessee are rejected. 32. In the result, the appeal filed by the assessee is dismissed.
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