https://www.taxtmi.com/caselaws?id=22657 The Bombay HC treated three gratuity-related issues as questions of law fit for reference: entitlement to deduction for the full contribution paid to an approved gratuity fund, whether Rs. 2,33,301 could be characterised as money received or provided by the predecessor-company, and whether the predecessor's recorded provision for gratuity could be set off against the assessee's liability. The Court found that the Revenue's cited authorities did not conclusively resolve these points and directed the ITAT to draw up a statement of case and refer all three questions to the High Court. en-us Wed, 25 Jul 1990 00:00:00 +0530 Sat, 12 Dec 2009 11:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22657 The Bombay HC treated three gratuity-related issues as questions of law fit for reference: entitlement to deduction for the full contribution paid to an approved gratuity fund, whether Rs. 2,33,301 could be characterised as money received or provided by the predecessor-company, and whether the predecessor's recorded provision for gratuity could be set off against the assessee's liability. The Court found that the Revenue's cited authorities did not conclusively resolve these points and directed the ITAT to draw up a statement of case and refer all three questions to the High Court. Case-Laws Income Tax Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22657