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1974 (12) TMI 21 - HC - Income TaxExtract: .......dian Income-tax Act, 1922, in the hands of the assessee. We answer, therefore, by saying that, in the facts of this case, the sum of Rs. 13,385 would be assessable as dividend under section 2(6A)(e) of the Indian Income-tax Act, 1922, in the hands of the assessee. In the facts of this case, there will be no order as to costs. R. N. PYNE J.-I agree.
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