1998 (12) TMI 9

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....s : None ORDER The respondent has been served but does not appear. The respondent objected to the inclusion of a sum of Rs. 34,375 representing the gross dividend from a company called BMS Private Limited for the assessment year 1972-73. The assessee's case was that, by virtue of section 104 of the Income tax Act, 1961, the said amount had already suffered tax because it was undistribute....