TMI Blog2018 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... oration [2014 (1) TMI 502 - GUJARAT HIGH COURT] that as there is no amendment in Section section 36(1)(va) of the Income Tax Act and considering section 36(1)(va) of the Income Tax Act as it stands, with respect to any sum received by the assessee from any of his employees to which the provisions of clause (x) of sub-section (24) of section 2 applies, assessee shall not be entitled to deduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER ( PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) This Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal, Ahmedabad dated 22nd March 2018. The following question is presented for our consideration : Whether on the facts and evidence on record, the Tribunal has seriously erred in law in interpreting provisions of Section 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the above and for the reasons stated above, and considering section 36(1)(va) of the Income Tax Act, 1961 read with sub-clause (x) of clause 24 of section 2, it is held that with respect to the sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section (2) applies, the assessee shall be entitled to deduction in computing the income r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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