1988 (12) TMI 24

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..... RUCHA., T. D. SUGLA JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -This reference raises only one question of law at the instance of the Department. The question reads thus .....

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..... ining to the dividend reserve. As regards the question pertaining to the gratuity reserve, counsel are agreed that in view of this court's decision in the case of Goodlass Nerolac Paints Ltd. v. CIT [ .....

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