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1984 (7) TMI 36 - CALCUTTA HIGH COURTExtract: .......onus was on the Department to prove that the disputed sum was the commercial income of the assessee for the purpose of declaration of dividend under s. 104 of the I.T. Act, 1961. The question No. 3 is answered in the affirmative and in favour of the assessee. In the facts of this case, there will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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