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1979 (7) TMI 9 - PUNJAB AND HARYANA HIGH COURTExtract: .......provision for taxation and provision for dividends should be treated as a part of the reserve for the purposes of r. 1 of the Second Schedule to the S.P.T. Act, 1963. Accordingly, this question is answered in the negative, i. e., in favour of the revenue and against the assessee. The references are disposed of accordingly. B. S. DHILLON J.-I agree.
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