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1999 (4) TMI 122 - AT - Income TaxExtract: ....... view of these facts and circumstances of the case, we find that assessee cannot succeed as we are of the view that dividend income earned by assessee on shares cannot be attributable to the income from bank. Therefore, we confirm the finding of CIT(A) and reject the ground of the assessee. 6. In the result, the appeal of the assessee is dismissed.
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