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1974 (7) TMI 87 - HC - Companies LawExtract: .......he affirmative holding that the Tribunal was right in holding that the assessee was not entitled to a further rebate of 7 frac12 per cent. on the amount of dividend declared the question is thus answered against the assessee and in favour of the department. The department will be entitled to its costs from the assessee. Untwalia, CJ. mdash I agree.
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