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    <title>1992 (3) TMI 62 - SC Order</title>
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    <description>The Supreme Court dismissed the appeals under the Wealth-tax Act, 1957, regarding the deductibility of gratuity liability to employees under the Kerala Industrial Employees (Payment of Gratuity) Act, 1970. The court upheld the decision in previous cases and found no justification for reconsideration. The appeals were dismissed with no order as to costs.</description>
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