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1986 (1) TMI 20 - CALCUTTA HIGH COURTExtract: .......loth Traders (P.) Ltd. s case 1979 118 ITR 243 to the extent it is not overruled is binding on us. We hold that the conclusion of the Tribunal that deduction under section 85A was allowable only with reference to the net dividend income but not the gross dividend income as incorrect and that the order of the Appellate Assistant Commissioner should.
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