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1991 (5) TMI 4 - HC - Income Tax
Extract:
.......end income and thereby reducing the amount of dividend income without, however, affecting the total allowable expenditure and consequently the total assessable income. For the reasons aforesaid, the first question is answered in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.