2000 (8) TMI 67

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....<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : ARIJIT PASAYAT., D. K. JAIN&nbsp; JUDGMENT Heard learned counsel for the Revenue. At the instance of the Revenue, the following question has been r....

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.... in CIT v. Gedore Tools India Pvt. Ltd. [1980] 126 ITR 673 (Delhi), relief under section 80J of the Act has been allowed. That being the position, the dividend received by the assessee is entitled to ....