https://www.taxtmi.com/caselaws?id=63402 The Appellate Tribunal dismissed the Departmental appeal and allowed the assessee's appeal, directing a reassessment of the share value based on the company's financial condition at the time of the gift. The Tribunal emphasized the use of the yield method for valuation, acceptance of actuarial valuation of gratuity liability deduction, and the significance of considering the company's financial status on the gift date. en-us Fri, 31 Jul 1987 00:00:00 +0530 Sat, 29 Jan 2011 17:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63402 The Appellate Tribunal dismissed the Departmental appeal and allowed the assessee's appeal, directing a reassessment of the share value based on the company's financial condition at the time of the gift. The Tribunal emphasized the use of the yield method for valuation, acceptance of actuarial valuation of gratuity liability deduction, and the significance of considering the company's financial status on the gift date. Case-Laws Income Tax Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63402