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1986 (1) TMI 5 - SUPREME COURTRespondent claimed a deduction on account of provision made by it towards the gratuity payable to its employees, the amount so claimed being ₹ 49,000 obtained on the basis of an actuarial valuation - Tribunal was right in affirming the order of the Appellate Assistant Commissioner which allowed the claim of the assessee to deduction in respect of its liability towards gratuity
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