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1988 (12) TMI 136 - ITAT BOMBAY-BExtract: .......he settlor who can claim the refund of the tax deducted at source on the dividend and not the assessee. We, therefore, hold that the authorities below were perfectly justified in the eyes of law in not granting refund of tax on dividend income deducted at source in the hands of the settlor. We see no reason to interfere. 5. The appeal is dismissed.
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