We may point out that even though the consistent view taken by the Bombay, Madras and Calcutta High Courts in regard to the inter pretation of section 99, sub section (1), clause (iv) was that the exemption From super tax under that provision was admissible in respect of (1) 1005 the full amount of dividends received from an Indian company and A was not limited to the dividend income computed accordance with the provisions of the Act and forming part of total income and the same view was taken by the Bombay High Court in the New Great Insurance Co. case (supra) in regard to the interpretation of section 85A which contained the opening words "where the total income of an assessee includes any income by way of dividends from an Indian company", similar to the opening words in sub section (1) of section 80M and the Madras High Court also placed the same interpretation on section 80M, sub section ( 1 ) in Madras Auto Service case (supra), the legislature did not choose to make any amendment in the language of section 80M, sub section (1) with a view to setting at naught this judicial interpretation.