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Amendment of section 34

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....Act, in clause (a) of sub-section (3)- (i) after the proviso, the following proviso shall be inserted, namely:- 'Provided further that where a ship has been acquired after the 28....

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Full Text of the Document

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.... denied by reason only that the amount debited to the profit and loss account of the relevant previous year and credited to the reserve account aforesaid exceeds the amount of the profit of such previ....

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