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of <h1>High Court dismisses appeal certificate application, upholds capital reserve computation precedents. No Supreme Court intervention needed.</h1> The High Court of Calcutta dismissed the application for a certificate for appeal to the Supreme Court, citing settled law on reserves for computing ... Appeal To Supreme Court, Surtax The High Court of Calcutta dismissed the application seeking a certificate for appeal to the Supreme Court, stating that the law on the issue of reserves for computing capital is settled based on previous decisions. The judgment followed earlier decisions and rejected the need for further consideration by the Supreme Court. The application was dismissed without costs.
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