https://www.taxtmi.com/caselaws?id=22431 The High Court upheld the Income-tax Appellate Tribunal's decision, ruling in favor of the Revenue and denying the assessee's claim for an additional deduction for gratuity liability. The Court determined that the earlier order limiting the deduction to Rs. 2,18,646 was final and conclusive, precluding the assessee from claiming any further amount. The judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for implementation. en-us Mon, 25 Feb 1991 00:00:00 +0530 Thu, 10 Dec 2009 10:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22431 The High Court upheld the Income-tax Appellate Tribunal's decision, ruling in favor of the Revenue and denying the assessee's claim for an additional deduction for gratuity liability. The Court determined that the earlier order limiting the deduction to Rs. 2,18,646 was final and conclusive, precluding the assessee from claiming any further amount. The judgment was to be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for implementation. Case-Laws Income Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22431