1995 (3) TMI 4

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....r. Gupta JUDGMENT Under the provisions of section 18(3F) of the Indian Income-tax Act, 1922, the respondent company applied to the Income-tax Officer to determine the appropriate proportion of the dividend on which income tax or super-tax was not payable by the recipients. The Income-tax Officer made such determination, as the High Court found. It was however, the case of the successor-Incom....