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1985 (5) TMI 21 - HC - Income TaxExtract: .......l was justified in including the Reserve for Debenture Redemption of Rs. 11,00,000 as reserve for computation of capital according to the Second Schedule to the Companies (Profits) Surtax Act, 1964, for the assessment year 1972-73. In the facts and circumstances of the case, the parties will pay and bear their own costs. DIPAK KUMAR SEN J.-I agree.
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