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1993 (9) TMI 58 - HC - Income TaxExtract: .......he provisions of section 13(2) of the Act were not applicable so as to bring to tax the net dividend of Rs. 57,007 and the tax deducted at source of Rs. 17,028. (3) The question referred to us is answered in the negative, i.e., in favour of the assessee and against the Revenue. The reference stands accordingly disposed of with no order as to costs.
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