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1977 (11) TMI 14 - HC - Income TaxExtract: .......e assessee. Question No. 4 The assessee-company is entitled to such rebate on gross dividends and not on net dividends after deduction of costs relating thereto. Question No. 5 (At the instance of the assessee for both the assessment years in question) Not pressed and, therefore, not answered. The parties will bear their own costs of the reference.
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