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1944 (10) TMI 3 - Other - Income TaxExtract: .......rly sufficient to include dividends which are particularly mentioned in S. 5(D), though not in S. 30 in express terms. Their Lordships are of opinion that the appeal fails on all points and should be dismissed and that the order appealed from should be affirmed. The appellant will pay the costs of the appeal. They will humbly so advise His Majesty.
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