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1975 (12) TMI 7 - HC - Income Tax
Extract:
.......in the affirmative, i.e., in favour of the assessee and against the revenue. Our answer to question No. 3 is in the negative, i.e., in favour of the revenue and against the assessee and our answer to question No. 4 is that the income from dividend must be assessed under S. 56. This reference is accordingly disposed of without any order as to costs.