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1982 (7) TMI 205 - AT - Income TaxExtract: .......nts within a reasonable time should be such a circumstance. We are pointing this out as it gives a clue for the intention behind the provision which allows a mere provision towards a pre-existing gratuity fund. In any view of the matter, the assessee is entitled to the deduction. Under the circumstances the appeal is allowed. Relief due Rs. 80,621.
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