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1984 (11) TMI 12 - HC - Income TaxExtract: .......gross amount of dividends but it will be entitled to relief under the said section only in respect of the net amount of such dividends computed in accordance with the provisions of section 57 of the Income-tax Act. The question is answered in the negative and in favour of the Revenue. There will be no order as to costs. AJIT K. SENGUPTA J.-I agree.
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