https://www.taxtmi.com/caselaws?id=22179 Gratuity deduction is confined to the statutory conditions in section 40A(7): it is allowable only on actual payment, on provision for contribution to an approved gratuity fund, or on contribution to an unapproved gratuity fund held on trust, so a mere accrual claim is insufficient. A jeep is also treated as a "motor car" for the depreciation cost restriction under section 43(1) when the term is understood in its ordinary commercial sense as a self-moving vehicle designed to carry persons; rugged design or use on difficult terrain does not exclude it. en-us Thu, 24 Jan 1991 00:00:00 +0530 Mon, 07 Dec 2009 18:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22179 Gratuity deduction is confined to the statutory conditions in section 40A(7): it is allowable only on actual payment, on provision for contribution to an approved gratuity fund, or on contribution to an unapproved gratuity fund held on trust, so a mere accrual claim is insufficient. A jeep is also treated as a "motor car" for the depreciation cost restriction under section 43(1) when the term is understood in its ordinary commercial sense as a self-moving vehicle designed to carry persons; rugged design or use on difficult terrain does not exclude it. Case-Laws Income Tax Thu, 24 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22179