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1994 (12) TMI 22 - BOMBAY HIGH COURTExtract: ....... provision for gratuity liability claimed and allowed as deduction in the assessment year 1972-73, has to be added as the assessee s income in the year under consideration. The question referred to us is, therefore, answered in the affirmative and in favour of the Revenue. Under the facts and circumstances of the case, we make no order as to costs.
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