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1978 (5) TMI 24 - HC - Income TaxExtract: .......amount of capital gains of Rs. 1,35,808 could not be treated as part of the business profit of the assessee in order to determine the reasonableness of the dividend declared by it. The question referred is, for the above reasons, answered in the affirmative and in favour of the assessee. There will be no order as to costs. C. K. BANERJI J.-I agree.
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