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1975 (12) TMI 4 - SC - Income TaxCapital Employed - company was not required under the law to deduct at source tax from the dividends which they were declaring to the shareholder - company was entitled to an appropriate certificate from the Income-tax Officer u/s 197(3). The appeals are, therefore, dismissed and the impugned orders are set aside. The company will be entitled to approach the Income-tax Officer for such appropriate certificates u/s 197(3) as may be admissible on proper computation under the relevant rules
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