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1991 (5) TMI 117 - ITAT DELHI-BExtract: .......eing wrong in the light of our finding above, he is directed not to deduct the above amounts though shown as investments. The Assessing Officer is directed to deduct 15 of the Total paid-up Share capital, reserves surplus and Investment allowance reserve without deducting the investment on shares, as above. 6. In the result, the appeals are allowed
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