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1985 (5) TMI 22 - HC - Income TaxExtract: .......assessment of that shareholder. The relief under section 235 cannot be given only on that part of the dividend which is reckoned in computing the total income of the shareholder. In that view of the matter, we answer the second question in the affirmative and in favour of the assessee. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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