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1964 (4) TMI 127 - HC - Income TaxExtract: .......59, in Assessment No. 88-(3)/59-60 in so far as it imposes any tax on the "dividends" above-mentioned. It is open to the respondent to correct the order of assessment to make the same conform with the requirements of law, as interpreted in this judgment. The respondent shall pay the costs of the petitioner. Advocate's fee ₹ 100.
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