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1992 (4) TMI 99 - AT - Income TaxExtract: .......what the lower authorities were having in their mind when they were saying that the Surtax Act does not contain any provision, which contemplates the augmentation of reserve in excess of the type under consideration. 30. In view of the foregoing, therefore, we decline to interfere in the matter. 31. In the result, the assessee s appeal is dismissed
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