| http://www.w3.org/ns/prov#value | - DR mainly relied on this portion because as per clause (b) of Explanation 1 to sec.115JB amount carried to any reserve by whatever name called has to be considered for adjustment under clause (b) of Explanation 1 to sec.115JB. On the other hand, the case of the assessee is that in view of the decision of the Hon???ble Supreme Court in the case of National Hydroelectric Power Corporation Ltd. vs. C
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