1984 (11) TMI 12

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..... year 1973-74, the following question of law has been referred to this court for its opinion: " Whether, on the facts and in the circumstances of the case, and on a correct interpretation of section 80B(5) of the Income-tax Act, 1961, defining the term 'gross total income', the assessee is entitled to relief under section 80M of the Income-tax Act, 1961, in respect of the gross amount of dividen .....

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