https://www.taxtmi.com/caselaws?id=16261 The High Court ruled in favor of the Department regarding the rebate on excise duty, stating that the original order granting the rebate remained valid. Guest house expenses were not allowed as a deduction, following a strict interpretation of entertainment expenditure. The deduction for provision for gratuity was permitted as all conditions were met. The amount kept apart for the Molasses Storage Fund was also excluded from the total income. The Department was unsuccessful on the second, third, and fourth issues, while succeeding on the first issue. en-us Tue, 25 Feb 1997 00:00:00 +0530 Fri, 04 Sep 2009 17:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16261 The High Court ruled in favor of the Department regarding the rebate on excise duty, stating that the original order granting the rebate remained valid. Guest house expenses were not allowed as a deduction, following a strict interpretation of entertainment expenditure. The deduction for provision for gratuity was permitted as all conditions were met. The amount kept apart for the Molasses Storage Fund was also excluded from the total income. The Department was unsuccessful on the second, third, and fourth issues, while succeeding on the first issue. Case-Laws Income Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16261