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1992 (10) TMI 15 - HC - Income TaxExtract: .......d that there is any excess provision for taxation, the same will constitute a reserve and shall be included in computing the capital base of the assessee for the purposes of the Super Profits Tax Act, 1963. Question No. 2 is answered in the negative and in favour of the assessee. In the circumstances of the case, there will be no order as to costs.
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