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1992 (6) TMI 98 - AT - Income TaxExtract: .......neral reserve would normally be out of the profits of that year or the general reserve as existing at the beginning of the year and that only if there is any shortage, such shortage would be out of the difference in the depreciation, appears to be correct. 7. In the result, the appeals of the assessee have no merit. They are, accordingly, dismissed
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