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<h1>Court rules in favor of assessee on gratuity liability deduction under West Bengal Employees' Act</h1> The High Court of Calcutta ruled in favor of the assessee regarding the deduction of liability to pay gratuity to employees under the West Bengal ... Business Expenditure, Gratuity To Employees The High Court of Calcutta, in response to questions raised by the Commissioner of Income-tax, ruled in favor of the assessee regarding the deduction of liability to pay gratuity to employees under the West Bengal Employees' (Payment of Compulsory Gratuity) Act, 1971 for the assessment year 1972-73. The court referred to a previous decision in CIT v. Eastern Spinning Mills Ltd. [1980] 126 ITR 686 to support its decision. No costs were awarded.
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