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1980 (4) TMI 34 - HC - Income TaxExtract: .......rd to the view which we have taken, it is not possible to hold that the dividend income earned by the assessee was his earned income for the purposes of s. 2(7)(iii)(c) of the Finance (No. 2) Act, 1962. The question referred to us must, therefore, be answered in the negative and in favour of the revenue. Assessee to pay the costs of this reference.
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