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1986 (7) TMI 201 - ITAT MADRAS-DExtract: ....... laid down that even a provision to be an admissible deduction should relate to a payment of gratuity which would be payable during the year of account. In view of this pronouncement by the Supreme Court, we would hold that on the facts the assessee is not entitled to the deduction claimed of Rs. 7,25,972. 8. In the result, the appeal is dismissed.
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