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TMI Blog2002 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... – Considering the finding of facts of the Tribunal that there is no practice of making payment of gratuity nor there is any statute under which gratuity is payable to the employee nor salary was low for the purpose of payment of gratuity, therefore, there is no expectation of the employee for the payment of gratuity. There is no material on record to show that the amount of gratuity has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Periwal, sales manager of the assessee, and claimed deduction. The Assessing Officer, rejected the claim on the ground that there is no practice nor is there any law nor there is any justification for making payment of gratuity to Mr. Periwal. The view taken by the Assessing Officer has been affirmed by the Commissioner of Income-tax (Appeals) and the Tribunal has also affirmed the view taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n but there is no practice to pay pension to the employee nor there is any statute under which the pension has been paid. While considering the facts of the case in hand, the Tribunal has considered all aspects of the matter and also the relevant facts for the purpose of allowance of the gratuity amount. The relevant facts found by the Tribunal read as under: "There is no practice of making pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of gratuity, if salary was paid to him at lower rate and the employee was in expectation of such a payment at retirement. No evidence has been brought on record so as to justify the payment." Considering the above finding of facts of the Tribunal that there is no practice of making payment of gratuity nor there is any statute under which gratuity is payable to the employee nor salary was low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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