https://www.taxtmi.com/caselaws?id=69768 The appellate tribunal remitted the case back to the Income Tax Officer for fresh disposal regarding the deduction claim of gratuity for the assessment year 1975-76, emphasizing the need to consider provisions made in the accounts for the current year and earlier years separately. The tribunal allowed the claim for tiffin expenses, noting that they were not entertainment expenses but of a customary nature for clients. The reassessment was limited to the gratuity claim, with other items treated as per the original order, as amended by the Appellate Assistant Commissioner and the Tribunal. en-us Wed, 18 Apr 1979 00:00:00 +0530 Tue, 12 Apr 2011 10:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69768 The appellate tribunal remitted the case back to the Income Tax Officer for fresh disposal regarding the deduction claim of gratuity for the assessment year 1975-76, emphasizing the need to consider provisions made in the accounts for the current year and earlier years separately. The tribunal allowed the claim for tiffin expenses, noting that they were not entertainment expenses but of a customary nature for clients. The reassessment was limited to the gratuity claim, with other items treated as per the original order, as amended by the Appellate Assistant Commissioner and the Tribunal. Case-Laws Income Tax Wed, 18 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69768