2009 (4) TMI 1039

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....sel with Ajit Shah and P.C.Tripathi ORDER P.C. : 1. Heard learned counsel for the rival parties. Perused appeal. 2. By this appeal, the following questions of law are sought to be raised by the appellant- Revenue: "(A) Whether on the facts and on in the circumstances of the case and law, the I.T.A.T. is right in directing the A.O. to tax the dividend income on net basis? ....