1984 (11) TMI 14

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..... years 1974-75, 1975-76 and 1976-77, the following question has been referred by the Tribunal : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the deduction under section 80M was to be allowed on the net dividend income as per the computations of sections 56 and 57 of the Income-tax Act and not on the gross dividend ? " In view of the provisio .....

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