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1993 (2) TMI 7 - SC - Income TaxHeld that the provision made by the assessee in its books for meeting the anticipated liability of tax (under section 23A of the Indian Income-tax Act, 1922) was indeed a provision and not a reserve - High Court was right in holding it to be a provision and not a reserve - hence should not be included in capital computation of assessee under rule I of the Second Schedule to the Super Profits Tax Act, 1963
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