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1973 (9) TMI 50 - HC - Income TaxExtract: .......al was wrong in holding that only Rs. 8,082 and not the entire amount paid to the assessee by the company was dividend within the meaning of section 2(6A)(e) of the Act. We, accordingly, answer the question referred to us in the negative and in favour of the department. As no one has appeared for the respondents, there will be no order as to costs.
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