https://www.taxtmi.com/caselaws?id=59980 The Tribunal partly allowed the appeal by the revenue, reversing the CIT (Appeals) order disallowing liability for contribution to a gratuity fund but upholding the allowance of depreciation on bridges in a tea estate. The Tribunal held that the incremental liability for contribution towards an approved gratuity fund was not an allowable deduction under section 36(1)(v) and that bridges in tea gardens are entitled to depreciation as per the IT Rules. en-us Thu, 24 Mar 1983 00:00:00 +0530 Mon, 03 Jan 2011 11:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59980 The Tribunal partly allowed the appeal by the revenue, reversing the CIT (Appeals) order disallowing liability for contribution to a gratuity fund but upholding the allowance of depreciation on bridges in a tea estate. The Tribunal held that the incremental liability for contribution towards an approved gratuity fund was not an allowable deduction under section 36(1)(v) and that bridges in tea gardens are entitled to depreciation as per the IT Rules. Case-Laws Income Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59980