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<h1>Kerala High Court: Interest on Gratuity Fund Withdrawal Deductible as Loan Adjustment</h1> The High Court of Kerala held that the assessee is eligible for deduction for interest payment on the amount withdrawn from the gratuity fund, determining ... Business Expenditure, Gratuity, Interest The High Court of Kerala ruled that the assessee is entitled to deduction for interest payment made on the amount drawn from the gratuity fund. The court considered provisions of Income-tax Rules and concluded that the repayment is not income but a loan adjustment. Judgment was in favor of the assessee.
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