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1975 (4) TMI 35 - HIMACHAL PRADESH HIGH COURTExtract: .......or the Appellate Tribunal to enquire into this aspect of the case when disposing it of conformably with this judgment. As regards the amount of Rs. 70,000 shown on account of proposed dividends, this amount cannot be treated as a reserve. The question referred is answered accordingly. In the circumstances of the case, there is no order as to costs.
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