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1992 (10) TMI 49 - ALLAHABAD HIGH COURTExtract: ....... allow it in the year of profits, subject to the requisite reserve being created in accordance with law within the stipulated period. For what has been stated above, we answer both the questions in the affirmative, in favour of the assessee and against the Revenue. The assessee shall be entitled to its costs which we assess at rupees three hundred.
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