1983 (6) TMI 9

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..... this court to direct the Income-tax Appellate Tribunal to make a reference to this court questions of Nos. 1 to 3, 9 and 10. The learned counsel on both sides submitted before us that questions Nos. 1 to 3 are covered by the decision of this court in Income-tax Case No. 64 of 1982, dated December 29, 1982 [CIT v. Warner Hindustan Ltd. [1984] 145 ITR 24 (AP)]. Since it is covered by the aforesai .....

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..... he Supreme Court in Metal Box Company of India Ltd. v. Their Workmen [1969] 73 ITR 53, held that the amount paid towards an unapproved gratuity fund can be deducted under s. 37 of the I.T. Act, though not under s. 36(1)(v). This is the view which is also taken by the Allahabad High Court in Madho Mahesh Sugar Mills (P.) Ltd. v. CIT [1973] 92 ITR 503 and the Delhi High Court in Delhi Flour Mills Co .....

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