https://www.taxtmi.com/caselaws?id=16421 The court ruled in favor of the assessee on all issues, including the deduction for gratuity, spreading debenture premium over years, allowance for data processing machines under Section 32A, and ceilings under Section 37(3A) for various expenses. The court provided detailed reasoning and discussions for each issue, ultimately answering all questions in the affirmative. The order covered multiple references and parties were instructed to act on the signed copy of the order. en-us Thu, 03 Sep 1998 00:00:00 +0530 Mon, 07 Sep 2009 16:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16421 The court ruled in favor of the assessee on all issues, including the deduction for gratuity, spreading debenture premium over years, allowance for data processing machines under Section 32A, and ceilings under Section 37(3A) for various expenses. The court provided detailed reasoning and discussions for each issue, ultimately answering all questions in the affirmative. The order covered multiple references and parties were instructed to act on the signed copy of the order. Case-Laws Income Tax Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16421