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1984 (3) TMI 54 - HC - Wealth-taxExtract: .......s not been shown that the amount beyond Rs. 3,80,140 was payable by the company as tax on its book profits. In our view, sub-cl. (e) has been correctly interpreted by the said authorities. Consequently, we answer the question in the affirmative, i.e., in favour of the Revenue and against the assessee. No order as to costs. M. M. PUNCHHI J.-I agree.
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