2001 (1) TMI 2

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..... x payable in determining whether the provision for tax was in excess over the tax payable with reference to the book profits in accordance with the law applicable thereto - question is answered in favour of the Revenue - - - - - Dated:- 31-1-2001 - Judge(s) : S. P. BHARUCHA., N. SANTOSH HEGDE. and Y. K. SABHARWAL. ORDER The assessee has been served but has not chosen to put in an appear .....

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