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2006 (7) TMI 245 - AT - Income TaxExtract: .......o uphold the orders of lower authorities. In the absence of any material/evidence, it cannot be held that cost of dividend was included in the price of shares paid by the assessee. The order of the learned CIT(A) is, therefore, set aside and consequently, the addition sustained by him is deleted. 15. In the result, assessee s appeal stands allowed.
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