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1991 (8) TMI 164 - ITAT MADRAS-CExtract: .......namely, reasonableness of the provision made. 17. In view of the foregoing, therefore, we hold that the CIT was not justified in taking recourse to the provisions of section 16 of the Companies (Profits) Sur-tax Act, 1964. We, therefore, set aside the impugned order and restore that of the Assessing Officer. 18. In the result, the appeal is allowed
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