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1976 (3) TMI 15 - HC - Income TaxExtract: .......nce-sheet towards development rebate reserve account under the head Special Accounts and, therefore, by implication such amount cannot also be held to be included in general reserve also. Therefore, the answer to the question is answered in the negative and against the assessee. Parties will bear their respective costs. S. K. MUKHERJEE J.--I agree.
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