2017 (6) TMI 522

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..... .f. 1st April, 1988 - thus the gratuity was paid within the due date of filing of the return - Decided in favor of assessee - Income Tax Appeal No. 195 of 2009 - - - Dated:- 31-5-2017 - Hon'ble Pankaj Mithal And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : Shubham Agrawal For the Respondent : R.S. Agrawal ORDER In this appeal apart from questions of law as frame .....

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..... e date of filing of the return and the last date for payment of gratuity, there is no error on the part of the Tribunal in deciding the said aspect of the matter in favour of the assessee. Besides the question of gratuity, the three questions of law as framed in connected Income Tax Appeal No. 378 of 2006 (Commissioner Of Income Tax, Meerut And Another Vs. M/S Jindal Ployster Ltd.) arise and th .....

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