1986 (1) TMI 6

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....nd Mrs. Anjali K. Verma, Advocates ORDER This appeal by special leave is directed against the judgment of the Delhi High Court declining to call for a reference from the Income-tax Appellate Tribunal. In the assessment proceedings for the assessment year 1972-73, the respondent claimed a deduction in the computation of its income from business on account of provision for gratuity in the sum of ....