2000 (9) TMI 12

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..... s) : S. H. KAPADIA., V. C. DAGA. JUDGMENT In view of the judgment of this court in Bombay Burmah Trading Corporation Ltd. v. CIT [1984] 145 ITR 793, question No. 1 is answered in favour of the a .....

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..... unt of salary paid to staff are not directly relatable to earning of dividend. So also payment of stamp duty, transfer fees and safe custody are not relatable to earning of dividend. They may be relat .....

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