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2001 (12) TMI 37 - MADRAS HIGH COURTExtract: .......e with the aid of which the tools and dies were manufactured. So far as the second question is concerned, the Tribunal, on the facts of the case, has recorded that the assessee had created adequate reserve and had debited the same to the profit and loss account. The question is, therefore, answered in favour of the assessee and against the Revenue.
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