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1992 (3) TMI 31 - DELHI HIGH COURTExtract: .......ining the quantum of chargeable profits which amount has been included in the total income of the assessee. In other words, it is the net dividend and not the gross dividend which has to be excluded. For the foregoing reasons, the aforesaid question of law is answered in the negative and in favour of the Revenue. There will be no order as to costs.
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