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2007 (5) TMI 587 - DELHI HIGH COURTExtract: ....... v. Peirce Leslile and Co. Ltd. 1997 (Mad) (1997) 227 ITR 761 question is required to be answered in the negative, in favour of the revenue and against the assessee. The amount in dispute is not to be included in the capital base for the purposes of assessment under the Companies (Profits) Surtax Act, 1964. The reference is disposed of accordingly.
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