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1984 (4) TMI 96 - ITAT CALCUTTA-CExtract: .......what goes to the shareholders are the super profits after deduction of the tax liabilities. Accordingly, we accept the appeal and direct that the value of the shares shall be ascertained afresh by the Assistant Controller in the light of our aforesaid discussion. 7. For statistical purposes, this appeal shall be deemed to have been allowed as such.
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