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1971 (8) TMI 39 - SC ORDERWhether, in the circumstances of the case, in computing ' net welth ' as defined in section 2(m) of the Wealth-tax Act or in assessing the net value of the assets under section 7(2) of the said Act, the liability of the company in respect or gratuity in terms of the industrial court awards for the benefit of its employees in respect of their periods of service up to the valuation date, should be allowed as a deduction - Held, No
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