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<h1>High Court Bombay: Assessee wins on taxation provision, Revenue wins on general reserve account for 1972-73 to 1974-75.</h1> <h3>Commissioner Of Income-Tax Versus Burroughs Welcome And Co. (India) Limited</h3> Commissioner Of Income-Tax Versus Burroughs Welcome And Co. (India) Limited - [1992] 196 ITR 712 The High Court of Bombay addressed two questions of law regarding excess provision for taxation and general reserve account in the assessee's assessment for the years 1972-73 to 1974-75. The court ruled in favor of the assessee for the first question based on previous judgments but in favor of the Revenue for the second question following a Supreme Court decision. No costs were awarded. (Case citation: 1991 (3) TMI 23 - BOMBAY High Court)