1987 (4) TMI 64

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..... J.-The following two questions have been referred to us by the Income-tax Appellate Tribunal, Cochin Bench: " (1) Whether, on the facts and in the circumstances of the case, and having regard to the memorandum of agreement dated November 25, 1965, the Tribunal was right in law in holding that the capital reserves of Rs. 5,17,905 and Rs. 4,86,696 for the assessment years 1972-73 and 1973-74 respe .....

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