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1971 (8) TMI 22 - SC - Income TaxAdditional Super Tax - Capital Loss - Undistributed Profits - Whether Tribunal was justified in holding that in view of the capital loss suffered by the assessee on account of depreciation in the value of the shares payment of any dividend at all during any of the two relevant accounting years would have been unreasonable - capital losses would be relevant factor in not declaring dividends - section 23A(1). Cannot be invoked - Revenue's appeal is dismissed
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