Supreme Court of India
R. Dalmia v. C.I.T., Delhi, New Delhi
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What the Court ordered
We hold that the interest of Rs. 2,04,744/- was a permis sible deduction under s. 12(2) of the Act then he would not press his claim before the Income-tax authorities for deletion of the dividend income of Rs. 95,664/- and he would have no objection if this.
Judgment, page 10
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