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<h1>High Court rules in favor of assessee on gratuity deduction under Income-tax Act</h1> The High Court of Gujarat ruled in favor of the assessee regarding the deduction for gratuity provision under section 40A(7)(b) of the Income-tax Act, ... Business Expenditure, Income Tax Act The High Court of Gujarat ruled in favor of the assessee regarding the deduction for gratuity provision under section 40A(7)(b) of the Income-tax Act, 1961. The Income-tax Appellate Tribunal confirmed that the conditions were satisfied, allowing the deduction of Rs. 62,660. The Tribunal's decision was based on a previous case and was upheld by the court. The judgment was delivered by M. B. Shah J. and question No. 1 was answered in favor of the assessee. Question No. 2 was left unanswered.
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