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1996 (6) TMI 8 - MADRAS HIGH COURTExtract: .......ncome, profits and gains not includible in the total income of the company under r. 4 of the Second Schedule to the said Act and would not come to diminish the capital of the company to be computed for the purpose of the Surtax Act. In view of the above said decision, we answer question No. 3 in the affirmative and against the Department. No costs.
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