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1985 (10) TMI 77 - BOMBAY HIGH COURTExtract: .......le amount. We must hold, as the Tribunal did, that no part of the amount of Rs. 52,68,486 made as a provision for taxation could have been included in the capital computation of the assessee. In the result, both the questions are answered in the negative and in favour of the Revenue. The assessee shall pay to the Revenue the costs of the reference.
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