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1971 (9) TMI 4 - SUPREME COURTDividends were declared out of profits for the year ending on 30th June, 1960 - Whether, in view of section 19(4) of the Finance Act, 1959, there was any, obligation to deduct tax under section 18(3D) and (3E) from the dividends declared on February 9, 1960, and May 30, 1960, so as to justify the order under section 18(7) of the Income-tax Act, 1922, on failure to do so - question is answered in favour of assessee
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