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1959 (7) TMI 61 - HC - Income TaxExtract: .......eady pointed out, do not apply to super-tax and the amount of supertax on the dividend income must be included and taken into consideration in the computation necessary for the purpose of fixing the quantum of tax to. which the ratio of eighty per cent. is to be applied. I would, therefore, answer the question as refrained by us in the affirmative.
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