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1980 (2) TMI 60 - DELHI HIGH COURTExtract: .......,000 represented reserves which should be treated as part of the capital for the purpose of the Super Profits Tax Act. The question referred to us is answered in the affirmative and in favour of the assessee. But, having regard to the fact that the reference involves a difficult issue, we are of opinion that the parties should bear their own costs.
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