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1980 (4) TMI 48 - BOMBAY HIGH COURTExtract: .......ny for the purpose of ascertaining the standard deduction as defined under s. 2(9) of the S.P.T. Act, 1963. The amount of Rs. 2,35,000, i.e., provision for contingencies, is includible in the capital of the assessee-company for the purpose of ascertaining the standard deduction as defined under s. 2(9) of the S.P.T. Act, 1963. No order as to costs.
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