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1969 (12) TMI 6 - SC - Income TaxFor the purpose of bringing to tax the dividend income of the assessee and having regard to the provisions of the Part B States (Taxation Concessions) Order, 1950, the dividend income should be subject to tax at the concessional rates mentioned in the Schedule to the `Order` as held by the High Court - respondent was entitled to choose the financial year as the previous year in relation to the commission income - view taken by the High Court is correct - Revenue's appeal dismissed
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