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1984 (7) TMI 46 - PATNA HIGH COURTExtract: ....... assessment years 1965-66, 1966-67 and 1967-68 do not form part of the assessable income of the assessee and the Tribunal was further correct in not including the amount of contingency reserves, as mentioned above, in the taxable income of the assessee. On the facts and in the circumstances of the case, we shall, however, make no order as to costs.
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