1990 (12) TMI 68

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....r section 256 (1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question for the opinion of the court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the entire gross dividend of Rs. 16,781 and not the net dividend after giving deductions under sections 80L and 80M of the Income-tax Act, 1961, was ....