1986 (1) TMI 5

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e order of the Appellate Assistant Commissioner which allowed the claim of the assessee to deduction in respect of its liability towards gratuity - Civil Appeal No 173 of 1978. - - - Dated:- 8-1-1986 - R. S. PATHAK AND SABYASACHI MUKHARJI JJ. For the Appellant : Dr. V. Gauri Shankar, Senior Advocate (Miss. A. Subhashini, Advocate) For the Respondent : S. T. Desai, Senior Advocate (Nau .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... without success. Thereafter the Commissioner of Income-tax applied to the Appellate Tribunal for a reference to the High Court and the reference application having been dismissed by the Appellate Tribunal, the Commissioner then applied to the High Court for the same relief. The High Court also rejected the reference application. After hearing learned counsel for the parties, we are satisfied t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X