https://www.taxtmi.com/caselaws?id=18012 The High Court ruled against the Revenue and in favor of the assessee, directing the assessing authority to verify the actuarial basis of the gratuity provision for Padinjarekara Estates Ltd. The Court upheld the inclusion of estimated coffee pool payments in the deceased's estate's principal value, favoring the Revenue. The case was remanded for further verification of the gratuity provision's actuarial basis. en-us Tue, 02 Apr 1996 00:00:00 +0530 Sat, 26 Sep 2009 12:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18012 The High Court ruled against the Revenue and in favor of the assessee, directing the assessing authority to verify the actuarial basis of the gratuity provision for Padinjarekara Estates Ltd. The Court upheld the inclusion of estimated coffee pool payments in the deceased's estate's principal value, favoring the Revenue. The case was remanded for further verification of the gratuity provision's actuarial basis. Case-Laws Income Tax Tue, 02 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18012