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1972 (9) TMI 3 - SC - Income TaxWhether Tribunal was right in holding that in the matter of calculation of undistributed balance of the total income of an assessee for the purpose of levy of super-tax in terms of section 23A(1), the ITO should have taken into consideration dividend declared by the company after the period of 12 months immediately following the expiry of the previous years but before the date on which the orders under sec. 23A(1) had been made – HC was right in answering the question in the affirmative
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