1991 (3) TMI 23

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..... ears 1972-73, 1973-74 and 1974-75, the Income-tax Appellate Tribunal has referred to this court the following two questions of law under section 256(1) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal rightly held that the excess provision for taxation over and above the actual tax liability constituted a 'reserve' and was includible in .....

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