1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>High Court allows deduction for estimated gratuity liability based on actuarial valuation</h1> The High Court of Allahabad ruled in favor of the assessee, allowing the estimated liability for gratuity based on actuarial valuation as a permissible ... Business Expenditure, Mercantile System The High Court of Allahabad held that the estimated liability of an assessee for gratuity based on actuarial valuation is a permissible deduction. The court ruled in favor of the assessee, allowing the deduction. The decision is based on the principle that accrued liabilities are deductible in business accounting.
TaxTMI 
TaxTMI 
