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1971 (12) TMI 27 - HC - Income TaxWhether, on the facts and in the circumstances of the case, it was rightly held that, (1) proposed dividends, (2) provision for taxation, (3) credit balance of profit and loss account, (4) depreciation reserve (being excess of book depreciation over depreciation allowed in the income-tax assessment) represented 'reserves' and were to be included in the computation of capital under the Super Profits Tax Act, 1963
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