2001 (2) TMI 54

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....he assessee contributed a sum of Rs.99,000 to the gratuity fund for the assessment year 1978-79. No details regarding the manner in which that amount was calculated and whether it is the liability of that year were furnished. The Assessing Officer, after noticing that no details had been furnished, disallowed the claim for deduction oil the ground that having regard to the large sum, it could be r....