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1989 (1) TMI 69 - HC - Income TaxExtract: .......her the Tribunal is justified in view of the provisions of rule 1A of the Second Schedule to the Surtax Act in holding that in order to arrive at the capital base, provision for taxation to be taken is not the provision at the end of the year but as it stood on the first day of the commencement of the accounting period ? The application is allowed.
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