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1972 (5) TMI 7 - DELHI HIGH COURTEffect of rule 6 in the Schedule to the Income-tax Act, 1922 - Whether amount transferred from the dividend equalisation fund to revenue account could be taken into consideration in computing the profits of the relevant year and taxed - Whether amount shown in the revenue account by making a transfer entry from the general reserves could be taken into consideration in computing the profits of the relevant year and taxed
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