1989 (9) TMI 76

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....s reference relate to the assessment year 1972-73. They read thus : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 14,40,000 being dividend for 1970 calendar year should not be excluded from the general reserve for the purpose of computing the capital base under the Surtax Act, 1964 ? (2) Whether, on the facts and in the....