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1988 (12) TMI 36 - HC - Income Tax

The High Court of Bombay ruled that the proposed dividend reserve of Rs. 1,09,03,751 does not constitute 'Other reserves' under the Super Profits Tax Act, 1963. The decision favored the Revenue, citing the Supreme Court's judgment in Vazir Sultan Tobacco Co. Ltd. v. CIT [1981] 132 ITR 559. No costs were awarded.

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