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1978 (6) TMI 14 - HC - Income TaxExtract: .......f the capital of the company under the Surtax Act. I, therefore, answer the second question in the affirmative and in favour of the assessee. In the result, the two questions referred to the High Court are answered as stated above. Having regard to the circumstances of the case, I direct the parties to bear their own costs. MADHAVA RAO J.--I agree.
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