https://www.taxtmi.com/caselaws?id=26092 The High Court upheld the Tribunal's decisions on various tax issues, including deduction under section 80J for a manufacturing unit, computation of capital, treatment of gratuity as salary, legal and professional charges deduction limit, foreign travel expenses treatment, disallowance of surtax liability deduction, and valuation of depreciable assets. The Court emphasized correct interpretation of tax provisions and granted a certificate for leave to appeal to the Supreme Court on the deductibility of surtax liability. en-us Thu, 12 Jun 1986 00:00:00 +0530 Tue, 02 Feb 2010 16:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26092 The High Court upheld the Tribunal's decisions on various tax issues, including deduction under section 80J for a manufacturing unit, computation of capital, treatment of gratuity as salary, legal and professional charges deduction limit, foreign travel expenses treatment, disallowance of surtax liability deduction, and valuation of depreciable assets. The Court emphasized correct interpretation of tax provisions and granted a certificate for leave to appeal to the Supreme Court on the deductibility of surtax liability. Case-Laws Income Tax Thu, 12 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26092