https://www.taxtmi.com/caselaws?id=15531 The assessee's claim for deduction in respect of gratuity and leave encashment was examined on facts, including the assessee's age and the retirement-related nature of the benefits. The lower authorities and the Tribunal had recorded factual findings, and the High Court held that the claim did not raise any debatable legal issue warranting interference under Section 260A of the Income-tax Act, 1961. Since an appeal under Section 260A lies only where a substantial question of law arises, no such question was found to exist and the appeal was dismissed as not maintainable. en-us Mon, 05 Apr 1999 00:00:00 +0530 Tue, 25 Aug 2009 17:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15531 The assessee's claim for deduction in respect of gratuity and leave encashment was examined on facts, including the assessee's age and the retirement-related nature of the benefits. The lower authorities and the Tribunal had recorded factual findings, and the High Court held that the claim did not raise any debatable legal issue warranting interference under Section 260A of the Income-tax Act, 1961. Since an appeal under Section 260A lies only where a substantial question of law arises, no such question was found to exist and the appeal was dismissed as not maintainable. Case-Laws Income Tax Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15531