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1978 (1) TMI 66 - HC - Income TaxExtract: ....... the impugned additions form a part of the assessee s commercial profits genuinely estimated or is only a notional, fictional or an artificial income out of which no dividend ought to be declared by a prudent director and finally dispose of the matter. The reference is disposed of accordingly. There will be no order as to costs. BANERJI J.-I agree.
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