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1986 (5) TMI 4 - SC - Income TaxGratuity - Revenue urged that the provisions of section 40A(7)(b)(ii), have not been satisfied and, therefore, the respondent was not entitled to the deduction of the gratuity amount - provisions of section 40A(7)(b)(ii) have been recently construed by this court in Shree Sajjan Mills Ltd. v. CIT - in view of said decision, High Court should examine whether those provisions have been complied with in the present case having regard to what has been laid down in that case
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