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1995 (3) TMI 48 - MADRAS HIGH COURTExtract: .......of section 40A(7) of the Act, the question of allowability of a liability to pay gratuity cannot be considered under section 37 of the Act. In view of the above, we answer the questions Nos. 1 to 3 in the affirmative against the assessee and in favour of the Revenue. Upon the facts and circumstances of the case, there shall be no order as to costs.
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