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1984 (2) TMI 43 - BOMBAY HIGH COURTExtract: ....... result would be that these amounts will have to be included in the computation of capital of the company under the Second Schedule to the Companies (Profits) Surtax Act, 1964. Questions Nos. 1 and 2 are, therefore, answered in the affirmative, that is to say, in favour of the assessee and against the Department. There will be no order as to costs.
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