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1980 (6) TMI 5 - HC - Income TaxExtract: .......lding that the underwriting commission in the case of shares held by the assessee itself and not actually subscribed by others went to reduce the cost of the shares in the hands of the assessee and was not separately taxable as the assessee s income of that year. In view of the divided success of the parties, we direct them to bear their own costs.
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