1995 (9) TMI 28

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....1995<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : ABDUL HADI., VENKATACHALAM&nbsp; JUDGMENT The judgment of the court was delivered by ABDUL HADI J.--Heard. Both the counsel agreed that in this....

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....vidends from another Indian company is entitled to the exclusion of only the net dividend amount received after reducing from the gross dividend relief granted under section 80M of the Income tax Act,....