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1991 (4) TMI 87 - BOMBAY HIGH COURTExtract: ....... only to this that when the matter goes back to the Tribunal for passing an order in accordance with the judgment of this court, the Tribunal will consider whether the gratuity reserve of Rs. 17 lakhs is in excess of the assessee s actual gratuity liability on actuarial basis and the excess, if any, will be treated as reserve. No order as to costs.
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