TMI Blog2000 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Heard learned counsel for the Revenue. At the instance of the Revenue, the following question has been referred for the opinion of this court under section 256(1) of the Income-tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 80J of the Act has been allowed. That being the position, the dividend received by the assessee is entitled to relief under section 80K of the Act. The answer to the question is, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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