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1983 (4) TMI 9 - MADRAS HIGH COURTExtract: .......ity to the employees can be taken to be a revenue expenditure entitled to deduction. But in this case there is no direct payment of gratuity to the employees who have been transferred nor the conditions laid down in s. 40A(7) are satisfied. Therefore, we are not inclined to refer the above questions. The petition is, therefore, dismissed. No costs.
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