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1979 (2) TMI 22 - MADRAS HIGH COURT
Extract:
....... The question as to whether it is a provision or a reserve would be material only in the context of the provisions of the Super Profits Tax Act, 1963, with which we are not now concerned. The result is that the second question also is answered in the affirmative and in favour of the assessee. The assessee will have its costs. Counsel s fee Rs. 500.