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    <title>Section 36(1)(v) of Income Tax Act governs gratuity fund contributions, excluding applicability of Section 37(1).</title>
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    <description>Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted position on the facts of the case, section 37(1) can obviously not have any application - AT</description>
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      <description>Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted position on the facts of the case, section 37(1) can obviously not have any application - AT</description>
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