Adjustment of figures.

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....roved in the assessment year 1973-74 but allowed the payment of gratuity to the fund in the immediately succeeding year. Subsequently the assessee company complied with the provisions of sec.40A(7) of the I.T.Act and gratuity fund was approved by the CIT retrospectively with the result the provision for gratuity became allowable in 1973-74. The assessment for assessment year 1973-74 was therefore ....