https://www.taxtmi.com/caselaws?id=281457 The Tribunal dismissed the Revenue's appeal regarding the provision for gratuity as an ascertained liability for computing book profit under section 115JB of the Income Tax Act, maintaining a consistent view with earlier decisions in favor of the assessee. The Tribunal partly allowed the Revenue's appeal, with the order pronounced on October 21, 2015, in Ahmedabad. en-us Wed, 21 Oct 2015 00:00:00 +0530 Thu, 20 Jun 2019 15:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281457 The Tribunal dismissed the Revenue's appeal regarding the provision for gratuity as an ascertained liability for computing book profit under section 115JB of the Income Tax Act, maintaining a consistent view with earlier decisions in favor of the assessee. The Tribunal partly allowed the Revenue's appeal, with the order pronounced on October 21, 2015, in Ahmedabad. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281457