https://www.taxtmi.com/caselaws?id=69824 Gratuity liability was deductible only if the statutory conditions were met, so the bare existence of an approved fund did not permit deduction where no provision had been made in the accounts; however, premium actually paid under the group gratuity scheme for the year was allowable as business expenditure. Flats used by employees and the assessee for business activity were not guest-houses, so the related maintenance expenditure was allowable. A development rebate claim could not be pressed again once allowed for the earlier year and became academic. A fresh higher-depreciation claim raised for the first time before the Tribunal was not entertained for want of jurisdiction. en-us Mon, 27 Jul 1981 00:00:00 +0530 Tue, 12 Apr 2011 12:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69824 Gratuity liability was deductible only if the statutory conditions were met, so the bare existence of an approved fund did not permit deduction where no provision had been made in the accounts; however, premium actually paid under the group gratuity scheme for the year was allowable as business expenditure. Flats used by employees and the assessee for business activity were not guest-houses, so the related maintenance expenditure was allowable. A development rebate claim could not be pressed again once allowed for the earlier year and became academic. A fresh higher-depreciation claim raised for the first time before the Tribunal was not entertained for want of jurisdiction. Case-Laws Income Tax Mon, 27 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69824