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1985 (10) TMI 27 - MADHYA PRADESH HIGH COURTExtract: ....... law. Consequently, the reference is answered in favour of the Revenue and against the assessee as under The Tribunal was not justified in law in holding that the amounts of Rs. 1,38,000 for the assessment year 1973-74 and Rs. 2,61,550 for the assessment year 1974-75, being provision for gratuity, was a reserve . There will be no order as to costs.
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