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1991 (6) TMI 96 - ITAT BOMBAY-CExtract: .......130. Since, in the instant case, the assessee has distributed dividend of Rs. 6 lakhs, there is no question of applying the provisions of section 104 of the Act. 10. In view of the aforesaid discussion, we have no hesitation in setting aside the orders passed by the IT authorities in the present proceedings. 11. In the result, the appeal is allowed
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