Retirement Gratuity Write-Back Not Seen as Remission or Cessation of Trading Liability by Assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Provision for retirement gratuity written back already stood allowed - unilateral act of the assessee in writing back would not be treated as remission or cessation of the trading liability - HC....