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1977 (4) TMI 75 - ITAT MADRAS-CExtract: .......gard to the sum of Rs. 6,309 the Payment of Gratuity Act does apply for the assessment years after 1973-74. We see nothing wrong in the AAC having directed the ITO to see whether the conditions in s. 40A(7)(b)(ii) are applicable or not. On this point also we see no reason to interfere with the order of the AAC. The departmental appeal is dismissed.
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