1990 (12) TMI 13

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....ance 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 the break-up value of the sha....