1988 (6) TMI 14

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....ferred to this court under section 256(1) of the Income-tax Act, 1961, for the assessment year 1972-73': " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the liability of the assessee to pay gratuity to its employees, though at a future point of time, on the happening of any of the contingencies specified in the West Bengal Employees' (Paym....