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1967 (7) TMI 48 - CALCUTTA HIGH COURTExtract: .......laration of the dividend. Thus fiction eclipses facts and calls for a negative answer to the question referred to this court. We, therefore, answer the question in the negative and in favour of the assessee. The Commissioner of Income-tax shall pay to the assessee the costs of this reference. K. L. ROY J.-I agree. Question answered in the negative.
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