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    <title>2018 (12) TMI 1844 - ITAT MUMBAI</title>
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    <description>The High Court held that ex-gratia payment made by the employer to its employees is allowable as it is on account of commercial expediency. The Tribunal found the issue to be covered by previous decisions in the assessee&#039;s favor and dismissed the Revenue&#039;s appeal, upholding the deduction of ex-gratia payments.</description>
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      <description>The High Court held that ex-gratia payment made by the employer to its employees is allowable as it is on account of commercial expediency. The Tribunal found the issue to be covered by previous decisions in the assessee&#039;s favor and dismissed the Revenue&#039;s appeal, upholding the deduction of ex-gratia payments.</description>
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