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1989 (2) TMI 74 - HC - Income TaxExtract: .......uity. Clause (b)(i) excludes from the operation of clause (a) contribution to an approved gratuity fund and amount provided for or set apart for payment of gratuity which would be payable during the year of account. Accordingly, we answer the referred question in favour of the Revenue in the affirmative, leaving the parties to bear their own costs.
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