1998 (12) TMI 9

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..... been served but does not appear. The respondent objected to the inclusion of a sum of Rs. 34,375 representing the gross dividend from a company called BMS Private Limited for the assessment year 1972-73. The assessee's case was that, by virtue of section 104 of the Income tax Act, 1961, the said amount had already suffered tax because it was undistributed profits in the hands of the company; w .....

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