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1981 (8) TMI 86 - ITAT AHMEDABAD-BExtract: .......rmediate year but still did not declare any dividend. Sec. 80K benefit is available when dividends are declared for the first time after 80J relief and hence the contention of the assessee could be valid year after year till the dividend is actually declared. 6. We, therefore, confirm the order of the ld. CIT (A). The revenue s appeal is dismissed.
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