https://www.taxtmi.com/caselaws?id=14835 The court ruled against the assessee on various issues including gratuity liability based on actuarial valuation, deduction of doubtful debts, investment allowance for tea plants, allowance under section 35C of the Income-tax Act, extra shift allowance on buildings and furniture, and classification of tea bushes as plants. The court emphasized statutory provisions and precedents, denying deductions and allowances where legislative intent and legal principles did not support the assessee's claims. en-us Tue, 25 Apr 2000 00:00:00 +0530 Sun, 06 Feb 2011 05:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14835 The court ruled against the assessee on various issues including gratuity liability based on actuarial valuation, deduction of doubtful debts, investment allowance for tea plants, allowance under section 35C of the Income-tax Act, extra shift allowance on buildings and furniture, and classification of tea bushes as plants. The court emphasized statutory provisions and precedents, denying deductions and allowances where legislative intent and legal principles did not support the assessee's claims. Case-Laws Income Tax Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14835