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1975 (12) TMI 65 - HC - Income TaxExtract: .......dend income received from the companies in the U K. We, therefore, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the revenue. The question referred to us is, therefore, answered accordingly and the reference is disposed of .The Commissioner will pay the costs of this reference to the assessee.
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