https://www.taxtmi.com/caselaws?id=55390 The appeal was partially allowed. The Tribunal deleted the disallowance of Rs. 2,34,507 for the gratuity provision, upheld the disallowance of Rs. 1,08,216 for managing directors' remuneration and perquisites, and directed the ITO to reconsider the triple shift depreciation allowance, development rebate on machinery, and additional education cess liability. en-us Fri, 20 Jun 1980 00:00:00 +0530 Fri, 26 Nov 2010 17:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55390 The appeal was partially allowed. The Tribunal deleted the disallowance of Rs. 2,34,507 for the gratuity provision, upheld the disallowance of Rs. 1,08,216 for managing directors' remuneration and perquisites, and directed the ITO to reconsider the triple shift depreciation allowance, development rebate on machinery, and additional education cess liability. Case-Laws Income Tax Fri, 20 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55390