2000 (8) TMI 67

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....l Deduction<br>Judge(s) : ARIJIT PASAYAT., D. K. JAIN JUDGMENT Heard learned counsel for the Revenue. At the instance of the Revenue, the following question has been referred for the opinion of t....

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....vt. 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 relief under section 80K of the....