https://www.taxtmi.com/caselaws?id=178386 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and holding that the gratuity payment should be considered as paid within the meaning of the relevant provisions of the Income Tax Act. The appellant's contention regarding the transfer of liability to the new employer being equivalent to payment was accepted, leading to the allowance of the deduction claimed. en-us Mon, 31 Aug 1998 00:00:00 +0530 Wed, 03 Feb 2016 17:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178386 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and holding that the gratuity payment should be considered as paid within the meaning of the relevant provisions of the Income Tax Act. The appellant's contention regarding the transfer of liability to the new employer being equivalent to payment was accepted, leading to the allowance of the deduction claimed. Case-Laws Income Tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178386