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1981 (1) TMI 65 - HC - Income TaxExtract: .......be treated as a reserve. In that view of the matter we must hold that the Tribunal fell into an error on this aspect. In the premises, on both the aspects, the question is answered in the negative and in favour of the revenue. In the facts and circumstances of the case, the parties will pay and bear their own costs. SUDHINDRA MOHAN GUHA J.-I agree.
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