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1999 (5) TMI 55 - AT - Income TaxExtract: .......aid to be utilisation for the purposes of the business of the firm and the reliance on the Board s Circular in this regard, which opines that distribution of dividends is a utilisation of the reserve for the purposes of the business, is of no help. 8. In the result, the order of the CIT(A) is upheld and the appeal filed by the revenue is dismissed.
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