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1981 (12) TMI 27 - ALLAHABAD HIGH COURTExtract: .......answered by saying that the amount of Rs. 19,43,222 was available to the assessee-company for purposes of distribution under s. 23A. So far as the fourth question is concerned, our answer is that the company was liable to distribute 100 of the distributable profits, and not 60 . The Department is entitled to its costs, which is assessed at Rs. 250.
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