1988 (11) TMI 68

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..... r>- - -
Income Tax
Reserves, Surtax
Judge(s) : T. D. SUGLA., S. P. BHARUCHA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J. -The only question to be decided in this .....

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..... excluded and not the full amount of such credit ? " Counsel are agreed that the question must be answered in the affirmative and in favour of the assessee having regard to the judgment of the Supreme .....

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