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1972 (7) TMI 22 - HC - Income TaxSuper Profits Tax Act, 1963 - " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that : (a) capital reserve, (b) stocks and stores reserves, (c) bad and doubtful debts reserves, (d) obsolescence reserve, (e) loans and insurance reserves, (f) investment reserve, and (g) forfeited monies reserves, were to be included in the computation of capital according to the provisions in the Second Schedule to the Super Profits Tax Act, 1963 ? "
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