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1972 (8) TMI 29 - KERALA HIGH COURTCompanies (Profits) Surtax Act, 1964 - " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the amount standing to the credit of the 'retirement gratuity reserve' is to be treated as a 'reserve' and has to be taken into account for the purpose of calculating the capital under the provisions of the Second Schedule to the Companies (Profits) Surtax Act, 1964 ? "
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