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1983 (2) TMI 6 - MADRAS HIGH COURTExtract: .......idend as required by s. 104 of the Act and as the dividend had not been declared in the assessment year, the ITO was justified in invoking s. 104. Since the matter arises purely from the factual findings rendered by the Tribunal, we are not inclined to refer the questions set out above. The petition is dismissed. There will be no order as to costs.
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