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1993 (8) TMI 122 - ITAT DELHI-DExtract: .......t source from the dividends payable to the shareholders is not the income-tax payable by a company on its own under any Finance Act with reference to the distribution of dividends. Therefore, the deduction of this sum from the income-tax payable does not appear to us to be correct. We direct the inclusion of this sum and allow the assessee s appeal
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