A. H. Robins Co., maker of the ill-fated Dalkon Shield intrauterine device, said it has taken deferred tax benefits of $17.7 million so far this year on the $615 million reserve established last year for the disposition of claims and litigation expenses relating to the device.

The pharmaceutical conglomerate reported profits of $27 million ($1.13 a share) on revenue of $189 million for the third quarter ended Sept. 30, up from net income of $200,000 (1 cent) on revenue of $157.3 million for the 1984 period.

For the first nine months, Robins reported profits of $44.6 million ($1.84) on revenue of $520 million, compared with profits of $93.8 million (80 cents) on revenue of $485.6 million for the like period last year. But the extraordinary gain of $17.7 million (73 cents) made the final nine-month net $2.57 a share.

Robins said $67 million was charged against the reserve from Jan. 1 though Aug. 21, when the company filed for reorganization under Chapter 11. Of that, $20.8 million was charged in the third quarter before the company sought bankruptcy protection.

As of June 30, 14,330 Dalkon cases had been filed against the company, while Robins and its insurer Aetna Life & Casualty Co. had paid out $378.3 million to dispose of cases.