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2005 (11) TMI 500 - UTTARAKHAND HIGH COURTExtract: ....... (2003) 264 ITR 340. In the above judgment, this Court held that the Tribunal was right in holding that Multiple Stage Grossing Up of income was not applicable to notional income under section 44BB read with section 195A of the Income Tax Act, 1961. 4. Following the above-mentioned judgment of a Division Bench of this Court, we dismiss this appeal.
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