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    <title>1989 (11) TMI 1 - Supreme Court</title>
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    <description>The Supreme Court ruled in favor of the appellant, directing the Tribunal to allow relief under section 80K of the Income-tax Act on gross dividend income without deducting interest payments, contrary to the department&#039;s position. The Court referenced past decisions and statutory amendments, answering the question in the negative and instructing the Tribunal to proceed accordingly under section 260 of the Act, with no costs awarded.</description>
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      <title>1989 (11) TMI 1 - Supreme Court</title>
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