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2000 (11) TMI 1256 - HC - Income TaxExtract: .......e provisions of section 104(2) of the Income-tax Act, the Appellate Tribunal was right in holding that the dividend declared after the expiry of the period of twelve months from the end of the relevant previous year, should also be treated as dividend declared for the purposes of section 104 ?' in favour of the assessee and against the revenue.
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