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1992 (12) TMI 108 - ITAT PUNEExtract: ......., we reverse the order of the CIT(A) and upholding the ground of the assessee, we direct the Assessing Officer to treat the excess provision for taxation of Rs. 4,31,964 as part of general reserve forming part of capital for the purpose of Rule 1 of Second Schedule to the Companies (Profits) Surtax Act, 1964. 6. In the result, the appeal is allowed
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