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1968 (11) TMI 41 - HC - Income TaxIncome-tax Officer found that besides these shares, the assessee's wife and two sons held certain shares of the Associated Hotels of India Ltd and the Northern India Caterers Ltd. and he included the gross dividends thereof for the year 1953-54 and the net dividends thereof for the year 1934-55 in the total income of the assessee - since assessee has admitted that he is the real owner of these shares, the dividends had to be assessed in his hands
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