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1996 (11) TMI 29 - HC - Income TaxExtract: .......ved gratuity fund is allowable as a deduction under section 36(1)(v) of the Act. Accordingly, there is no infirmity in the order passed by the Tribunal in confirming the deletion of Rs. 65,499 made by the Commissioner of Income-tax (Appeals). Accordingly, we answer the question referred to us in the affirmative and against the Department. No costs.
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