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1990 (8) TMI 69 - HC - Income TaxExtract: .......re is any excess of provision over the liability in respect of gratuity. Question No. 5 is also covered by our court s judgment in the assessee s own case in CIT v. National Rayon Corporation Ltd. 1986 160 ITR 723 in favour of the assessee. Accordingly, the question is answered in the affirmative and in favour of the assessee. No order as to costs.
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