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1997 (2) TMI 21 - HC - Income TaxExtract: .......ginal shares over the bonus shares. Since the view of the Appellate Tribunal has already been upheld by this court in T. C. No. 784 of 1984, (CIT v. G. N. Venkatapathy 1997 225 ITR 952,and since the Appellate Tribunal has merely followed an earlier order, we answer the question referred to us in the affirmative and against the Department. No costs.
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