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1980 (5) TMI 21 - HC - Income TaxExtract: ....... of the opinion that the Tribunal was not justified in holding the amount in question as reserve and in reversing the decision of the Commissioner. Accordingly, we answer the question in the negative and in favour of the revenue. Under the facts and circumstances of the case, each party to pay and bear its own costs. SABYASACHI MUKHARJI J.-I agree.
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