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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Retrospective tax provision waiver where gratuity provision led to short advance tax, penalty and interest waived.</h1> Waiver of penalty and interest applies where reassessment or rectification arises from the retrospective operation of section 40A(7) and the short payment of advance tax is attributable to deduction of a provision for gratuity; Instruction No.849 para 5(b) is extended to assessment years 1973-74 and 1974-75 and officers are directed to apply this guidance in relevant assessments.

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