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    <title>2000 (8) TMI 67 - DELHI High Court</title>
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    <description>The High Court of Delhi ruled in favor of the assessee, holding that the dividend received from Gedore Tools (India) Pvt. Ltd. qualifies for relief under section 80K of the Income-tax Act, 1961. The court&#039;s decision was based on a previous case allowing relief under section 80J for the same company. The reference made by the Revenue under section 256(1) of the Act was disposed of accordingly.</description>
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