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1987 (1) TMI 68 - HC - Income TaxExtract: .......y for payment of gratuity could not be held to be actual payments within the meaning of section 40A(7)(b)(i) of the Act. For all these reasons, our answer to the two questions referred to this court by the Tribunal is in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference.
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