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1981 (3) TMI 14 - GUJARAT HIGH COURTExtract: .......t amount of distributions of dividends means the aggregate of the following amounts, namely -... (b) so much of the amount of the dividends, other than dividends on preference shares, declared or distributed by the company during the previous year as exceeds ten per cent. of its paid-up equity share capital as on the first day of the previous year.
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