1990 (12) TMI 13

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....h-tax Act, 1957, at the instance of the Revenue, the following common question of law has been referred for the opinion of this court in respect of the assessment years 1972-73 and 1973-74 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the provision for gratuity should be treated as a liability and not as a reserve for finding out....