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1981 (9) TMI 59 - HC - Income TaxExtract: .......not justified in rejecting the same on the ground that the assessee had not created the reserve in its accounts when the books were produced by the assessee for the first time before him. In that view of the matter, we answer the question referred to us in the affirmative and in favour of the assessee. The Revenue to pay the costs of the reference.
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