https://www.taxtmi.com/caselaws?id=16661 The High Court upheld the Tribunal's decision to disallow deductions claimed by a partnership firm in the transport business for expenses on tips and gratuities to transport department employees. The Court ruled that such payments were illegal and against public policy, therefore not eligible for deduction under section 37(1) of the Income-tax Act. The applications for reference were dismissed, and each party was ordered to bear their own costs. en-us Sat, 08 Feb 1997 00:00:00 +0530 Wed, 09 Sep 2009 12:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16661 The High Court upheld the Tribunal's decision to disallow deductions claimed by a partnership firm in the transport business for expenses on tips and gratuities to transport department employees. The Court ruled that such payments were illegal and against public policy, therefore not eligible for deduction under section 37(1) of the Income-tax Act. The applications for reference were dismissed, and each party was ordered to bear their own costs. Case-Laws Income Tax Sat, 08 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16661