1978 (3) TMI 87

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....ited our opinion is whether the assessee is entitled to claim deduction in respect of contribution made by it to its own gratuity fund, which admittedly was not one of the approved gratuity funds spoken of under section 36(1)(v) of the Income-tax Act, 1961 ? The Tribunal held that the assessee was entitled to claim deduction. This question is no longer res integra. This court in Madho Mahesh Suga....