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1972 (8) TMI 1 - SC - Income Tax
Whether on the facts and in the circumstances of each of these cases the department was right in applying section 44F read with section 2(6A)(c) - Held that the deemed dividend contemplated by section 2(6A)(c) cannot be considered as "income" under section 44F - we agree with the High Court that section 44F is inapplicable to the facts of the assessee's case