Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (9) TMI 76 - GUJARAT HIGH COURTExtract: .......hat, on satisfaction of the conditions, the assessee was entitled to the allowance of the amount of Rs. 42,55,540 being the provision for gratuity payable to the members of the staff under section 40A(7) of the Act. In the result, we answer questions Nos. 1 and 2 in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
|