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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Dividends were declared on 25.11.2005 and received by the ...

Case Laws     Income Tax

May 19, 2014

Dividends were declared on 25.11.2005 and received by the assessee on 29.11.2005 itself - the shares resulted in a loss were sold by the assessee after enjoying the dividends declared on that - u/s 94, it is a clear case of dividend stripping - AT

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