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1995 (12) TMI 22 - MADRAS HIGH COURTExtract: .......hat there is no infirmity in the order passed by the Tribunal in coming to the conclusion that the debenture redemption reserve fund in the present case is only a reserve and not a provision and that it should be included in the capital base. Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.
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