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1967 (8) TMI 122 - HC - Income TaxExtract: .......ing, as a deduction from the assets, the proposed dividend of ₹ 74,740 as provided for in the balance-sheet. The question must be answered in the negative and against the accountable person. Since there was no appearance on behalf of the accountable person, we make no order as to costs. K.L. ROY J.--I agree. Question answered in the negative.
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