2001 (1) TMI 2

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..... side of the balance-sheet should not be deducted from the tax 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
Judge(s) : S. P. BHARUCHA., N. SANTOSH HEGDE. and Y. K. SABHARWAL. ORDER The assessee has been served but has not c .....

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