https://www.taxtmi.com/caselaws?id=23052 The High Court upheld the decisions of the lower authorities, denying deductions for both the provision of casual leave payments and the gratuity amount based on actuarial valuation due to non-compliance with accounting principles and statutory conditions. en-us Wed, 31 May 1989 00:00:00 +0530 Wed, 16 Dec 2009 13:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23052 The High Court upheld the decisions of the lower authorities, denying deductions for both the provision of casual leave payments and the gratuity amount based on actuarial valuation due to non-compliance with accounting principles and statutory conditions. Case-Laws Income Tax Wed, 31 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23052