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<h1>High Court remits gratuity deduction issue to ITAT per SC decision, excludes jeep vans, classifies factory roads as 'buildings.'</h1> The High Court of Bombay remitted the issue of gratuity deduction to the Income-tax Appellate Tribunal based on a Supreme Court decision. The court did ... Business Expenditure, Gratuity, Remuneration The High Court of Bombay remitted the issue of deduction for gratuity to the Income-tax Appellate Tribunal for adjustment based on a Supreme Court decision. The court declined to answer the question regarding depreciation on jeep vans as it was of academic interest only. The court held that roads constructed within factory premises should be considered as 'buildings' for depreciation purposes.
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