1999 (4) TMI 37 - HC - Income Tax

Summary

The High Court of Madhya Pradesh dismissed the appeal by the Revenue regarding the deduction claimed by the assessee for gratuity and leave encashment under sections 10A and 10AA of the Income Tax Act, 1961. The Court found the issues to be factual and not involving any substantial question of law for appeal under section 260A of the IT Act.