1988 (1) TMI 20

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....Income-tax Act, 1961, the Tribunal has referred the following question as a question of law arising out of its order for the opinion of this court: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was entitled to relief under section 80M of the Income-tax Act, 1961, on the gross amount of dividend received from domestic companies ....