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1976 (6) TMI 47 - AT - Income TaxExtract: .......o created as reserve in accordance with the provisions of s. 17(1) coupled with the directions issued by the Reserve Bank of India would be the amount required to be excluded under r. 1(xi)(a) of the Surtax Rules. 9. In the result, we set aside the consolidated order of the CIT and restore the orders of the ITO. The appeals are accordingly allowed.
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