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1982 (1) TMI 113 - ITAT MADRAS-BExtract: .......le to the Act and not sit in judgment over it. This observation applies with equal force to the approval granted to a gratuity fund. For this reason also, the order of the Commissioner cannot be confirmed. We, therefore, set aside his order on this point and restore the allowance granted by the ITO in the original assessment. The appeal is allowed.
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