https://www.taxtmi.com/caselaws?id=38828 The court upheld the Tribunal's decision allowing the deduction of the loss incurred in transferring securities but reversed the Tribunal's decision disallowing the gratuity payment as a deductible expense. Both parties partially succeeded, resulting in no order as to costs. en-us Thu, 24 Jun 1976 00:00:00 +0530 Fri, 09 Apr 2010 12:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38828 The court upheld the Tribunal's decision allowing the deduction of the loss incurred in transferring securities but reversed the Tribunal's decision disallowing the gratuity payment as a deductible expense. Both parties partially succeeded, resulting in no order as to costs. Case-Laws Income Tax Thu, 24 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38828