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1991 (6) TMI 2 - CALCUTTA HIGH COURTExtract: .......his amounted to payment of dividend, to the assessee-company of a sum of Rs. 6,60,000 within the meaning of section 8. For the reasons aforesaid, the questions which have been referred to us at the instance of the assessee are answered in the affirmative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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