https://www.taxtmi.com/caselaws?id=181280 The Tribunal allowed the assessee's appeals for the assessment years 1975-76 and 1976-77 in full and partly allowed the appeals for the assessment years 1974-75, 1977-78, and 1978-79. The revenue's appeals for the assessment years 1976-77 to 1978-79 were dismissed. The matter regarding the provision for gratuity was referred back to the Bench for verification of compliance with Section 40A(7). en-us Wed, 21 Jan 1987 00:00:00 +0530 Tue, 12 Apr 2016 13:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181280 The Tribunal allowed the assessee's appeals for the assessment years 1975-76 and 1976-77 in full and partly allowed the appeals for the assessment years 1974-75, 1977-78, and 1978-79. The revenue's appeals for the assessment years 1976-77 to 1978-79 were dismissed. The matter regarding the provision for gratuity was referred back to the Bench for verification of compliance with Section 40A(7). Case-Laws Income Tax Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181280