1990 (7) TMI 24

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..... A J.-It was contended on behalf of Mr. Jetley, learned counsel for the Revenue, that 9 questions raised by the assessee as questions of law are really questions of fact, and that in any event the questions are covered by the Kerala High Court decision in the case of Karimtharuvi Tea. Estates Ltd. v. CIT [1964] 54 ITR 237 and our court's judgment in the case of Western Mechanical Industries Pvt. Lt .....

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..... to the assessee to meet the gratuity liability, when in fact no amount was received by the assessee ? (3) Whether the Tribunal was right in law in holding that even though the actual contribution made by the assessee to the approved gratuity fund was Rs. 2,84,445, the actual liability of the assessee was Rs. 2,84,445 less the amount of Rs. 2,33,301, appearing as "provision for gratuity" in the pr .....

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