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1989 (9) TMI 34 - BOMBAY HIGH COURTExtract: ....... excess of the liability of the assessee on account of gratuity determined on actuarial calculation. If there is such excess, the amount thereof shall be deemed to be reserve and includible in the computation of the capital of the assessee-company under rule 1 of the Second Schedule to the Companies (Profits) Surtax Act, 1964. No order as to costs.
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