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1981 (9) TMI 25 - BOMBAY HIGH COURTExtract: .......d that the sum would constitute a reserve and will be required to be included in the computation of capital on 1st January, 1962, 1st January, 1963, as also on 1st January, 1964. Accordingly, both the questions are answered in the affirmative and in favour of the assessee. Parties are directed to bear their own costs of the two references. APPENDI.
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