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1981 (8) TMI 139 - AT - Income TaxExtract: .......ividend income also adopting the year ended June as the previous year and had also been assessed on that basis for earlier assessment years, there is no warrant for the ITO to disturb the previous year for dividend income alone. In the circumstances, we see no reason to interfere with the order of the AAC. 4. In the result, the appeal is dismissed.
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