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1986 (8) TMI 152 - ITAT MADRAS-AExtract: .......gratuity liability as and when the occasion for its payment arises. 9. In the light of the above discussion, we uphold the order of the Commissioner (Appeals) not under section 37 but under the second limb of section 40A(7)(b)(i). The Commissioner (Appeals) s order is modified to this extent. 10. In the result, the departmental appeal is dismissed.
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