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1978 (7) TMI 46 - ANDHRA PRADESH HIGH COURTExtract: .......ld show that they are of no assistance to the learned counsel s contention. In the result, we answer the question against the assessee by holding that the reserve for the purpose of computing the capital under the Second Schedule should be Rs. 36,11,279 and not Rs. 80 lakhs. The revenue will have its costs from the assessee. Advocate s fee Rs. 250.
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