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1986 (1) TMI 3 - SC - Income TaxWhether Tribunal was right in holding that the assessee was entitled to the deduction of the estimated gratuity payable to non-working journalists if it is established that the provision for payment of gratuity is based on legal and scientific basis - case relates to the assessment year 1969-70 and is, therefore, governed by the statute as it existed before the insertion of sub-section (7) in section 40A - HC is justified in answering the question in the affirmative, in favour of the assessee
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