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1984 (5) TMI 34 - DELHI HIGH COURTExtract: ....... Act, 1956, we are of the opinion that the amounts in question do constitute a reserve and have to be included in the computation of the capital of the assessee under the Act. Accordingly, we answer the question in the affirmative and in favour of the assessee. We, however, leave the parties to bear their own costs in the circumstances of the case.
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