1986 (1) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 27, 1979, of the Madras High Court disposing of a reference made by the Income-tax Appellate Tribunal. The respondent carries on the business of printing the Vijayavada Edition of the daily newspaper " Indian Express " as well as its Sunday Edition for the Indian Express (Madurai) Private Limited, and for that purpose employs a substantial staff and labour force. For the assessment year 1969-70....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 5 of the Working journalists (Conditions of Service and Miscellaneous Provisions) Act, 1955, and in the case of non-working journalists under an agreement dated March 13, 1968. The Appellate Tribunal noted that in both cases, the liability accrued in the year of account and it observed that the claim would be admissible provided the provision for gratuity was based " on a legal and scienti....