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1988 (11) TMI 58 - BOMBAY HIGH COURTExtract: .......n the circumstances, we have to direct the Tribunal to determine the excess of the provisions over liabilities in respect of both these items in the light of the principles enunciated in the aforesaid decision and treat the excess, if any, only, as reserves for the purpose of capital computation. The order is accordingly made. No order as to costs.
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