1988 (11) TMI 102

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..... he assessee and raises the following composite question : "Whether, on the facts and in the circumstances of the case, the provision for (a) taxation, (b) proposed dividend, (c) bonus in the nature of dividend, and (d) for gratuity could be taken as reserves within the meaning of rule 1 of the Second Schedule to the Super Profits Tax Act, 1963 ?" Counsel are agreed that, having regard to the jud .....

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