https://www.taxtmi.com/caselaws?id=36607 The court ruled in favor of the company, quashing the notice issued by the Commissioner of Income-tax regarding the deduction of gratuity. The court found the circular of the Central Board of Direct Taxes, which influenced the notice, to be invalid as it misinterpreted previous Supreme Court decisions. Citing relevant precedents and reasoning, the court granted a writ of certiorari to annul the notice and all related proceedings, along with a writ of mandamus to prevent further action based on the notice. The court stayed the order for four weeks and made no ruling on costs. en-us Mon, 18 Jun 1979 00:00:00 +0530 Tue, 23 Mar 2010 13:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36607 The court ruled in favor of the company, quashing the notice issued by the Commissioner of Income-tax regarding the deduction of gratuity. The court found the circular of the Central Board of Direct Taxes, which influenced the notice, to be invalid as it misinterpreted previous Supreme Court decisions. Citing relevant precedents and reasoning, the court granted a writ of certiorari to annul the notice and all related proceedings, along with a writ of mandamus to prevent further action based on the notice. The court stayed the order for four weeks and made no ruling on costs. Case-Laws Income Tax Mon, 18 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36607