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1973 (4) TMI 37 - ALLAHABAD HIGH COURTExtract: .......umstances, the amount set apart could properly be treated as reserve. We are satisfied that the view taken by the Tribunal is correct. We, accordingly, answer the question in the affirmative, in favour of the assessee and against the department. The assessee is entitled to the costs, which we assess at Rs. 200. Question answered in the affirmative.
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