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of <h1>High Court: Deduction of Gratuity Liability Allowed, Borrowed Money Excluded from Capital Employed</h1> The High Court of Calcutta ruled in favor of the assessee regarding the deduction of gratuity liability for past services. The court also held that ... Business Expenditure, Gratuity The High Court of Calcutta ruled in favor of the assessee regarding the deduction of gratuity liability for past services. The court also held that borrowed money cannot be included in calculating 'capital employed' for relief under section 80J of the Income-tax Act, 1961.
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