1988 (9) TMI 12

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....uestion of law for the assessment year 1972-73 has been referred to this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provision for gratuity liability of the employees based on the service for the earlier years under the West Bengal Employees' Payment of Compulsory Gratuity Act,....