https://www.taxtmi.com/caselaws?id=15127 The High Court directed a rehearing of the case regarding the reasonableness of ex-gratia payments to workers under section 36(1)(ii) of the Income-tax Act, emphasizing the need to consider commercial expediency factors as per the Supreme Court's ruling. Additionally, the High Court clarified that the conditions in the second proviso to section 36(1)(ii) are cumulative, requiring a re-examination by the Tribunal in line with the Supreme Court's decision. en-us Fri, 11 Feb 2000 00:00:00 +0530 Mon, 03 Aug 2009 12:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15127 The High Court directed a rehearing of the case regarding the reasonableness of ex-gratia payments to workers under section 36(1)(ii) of the Income-tax Act, emphasizing the need to consider commercial expediency factors as per the Supreme Court's ruling. Additionally, the High Court clarified that the conditions in the second proviso to section 36(1)(ii) are cumulative, requiring a re-examination by the Tribunal in line with the Supreme Court's decision. Case-Laws Income Tax Fri, 11 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15127