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1969 (10) TMI 20 - HC - Income TaxWhether the Tribunal was justified in law in holding that the sum representing development rebate reserve, loan redemption reserve, plant modernisation and rehabilitation reserve was not to be considered in computing the assessee's capital for the purpose of the Companies (Profits) Surtax Act, 1964 read with section 256(1) of the Income-tax Act, 1961
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