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1997 (12) TMI 49 - MADRAS HIGH COURTExtract: .......holding that the sum of Rs. 3,97,628 being contribution made by the assessee-company to the approved gratuity fund is an admissible deduction under section 36(1)(v) of the Act. Accordingly, we answer the question referred to us in the affirmative and against the Revenue. However, in the circumstances of the case, there will be no order as to costs.
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