https://www.taxtmi.com/caselaws?id=39337 The Income-tax Tribunal overturned the Appellate Assistant Commissioner's decision disallowing gratuity deduction for a firm that purchased an estate with plantations. The Tribunal allowed the deduction in a different assessment year based on the liability determination by the Industrial Tribunal. The court held that the Tribunal had jurisdiction to grant relief based on additional grounds of appeal raised by the assessee, emphasizing the right to raise such grounds. The assessee prevailed, was awarded costs, including counsel fees. en-us Thu, 13 Nov 1975 00:00:00 +0530 Thu, 15 Apr 2010 16:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39337 The Income-tax Tribunal overturned the Appellate Assistant Commissioner's decision disallowing gratuity deduction for a firm that purchased an estate with plantations. The Tribunal allowed the deduction in a different assessment year based on the liability determination by the Industrial Tribunal. The court held that the Tribunal had jurisdiction to grant relief based on additional grounds of appeal raised by the assessee, emphasizing the right to raise such grounds. The assessee prevailed, was awarded costs, including counsel fees. Case-Laws Income Tax Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39337