https://www.taxtmi.com/caselaws?id=22301 The High Court held in favor of the assessee, determining that the entire gratuity liability, including the disputed amount of Rs. 5,34,000, accrued during the previous year under the Payment of Gratuity Act, 1972. The Court directed the Tribunal to pass orders in line with the judgment, considering any relevant provisions that may have been introduced subsequently. It was emphasized that the Tribunal's order under section 260(1) should align with the Supreme Court's stance on similar issues. No costs were awarded in this case. en-us Tue, 12 Mar 1991 00:00:00 +0530 Wed, 09 Dec 2009 10:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22301 The High Court held in favor of the assessee, determining that the entire gratuity liability, including the disputed amount of Rs. 5,34,000, accrued during the previous year under the Payment of Gratuity Act, 1972. The Court directed the Tribunal to pass orders in line with the judgment, considering any relevant provisions that may have been introduced subsequently. It was emphasized that the Tribunal's order under section 260(1) should align with the Supreme Court's stance on similar issues. No costs were awarded in this case. Case-Laws Income Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22301