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1976 (7) TMI 34 - HC - Income TaxExtract: .......far as this court was concerned, that the question will have to be answered against the assessee. The question is, therefore, answered thus The amounts in the dividend reserve account were not includible in the computation of the capital of the company for the purposes of the Companies (Profits) Surtax Act, 1964. There will be no order as to costs.
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