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1993 (3) TMI 37 - HC - Income TaxExtract: .......umber of decisions of the Supreme Court as well as of this court wherein it has been held that the dividends declared have to be reduced from the general reserve as it stands on the first day of the relevant accounting year. In this view of the matter, we answer both these questions in the affirmative and against the assessee. No order as to costs.
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