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1994 (10) TMI 6 - HC - Income TaxExtract: .......73. For payment of gratuity to such employees, it made the funds available in the irrevocable trust which had been created in accordance with the requirement of section 40A(7)(b)(ii) of the Act. On the basis of the above, we have no hesitation in answering the two questions abovementioned against the Revenue and in favour of the assessee. No costs.
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