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1982 (3) TMI 96 - ITAT AMRITSARExtract: .......lared larger dividend as the funds permitted it. In view of this, we agree with the learned Commissioner (Appeals) that this was a fit case for imposition of additional tax under section 104. It has not been contended that the working of the additional tax is wrong. We, therefore, upheld the orders of the lower authorities. The appeal is dismissed.
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