1993 (9) TMI 12

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....on under section 256(2) of the Income-tax Act, 1961. By the said application, the Revenue asked the court to direct the Tribunal to state the following two questions for the opinion of the High Court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that, in computing the assessee's income for the year 1972-73, the provision for gratuity....