1986 (1) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... T. Desai, Senior Advocate (Naunit Lal, Advocate) ORDER This appeal by special leave is directed against the judgment of the Bombay High Court declining to call for a reference from the Income-tax Appellate Tribunal. In the assessment proceedings for the assessment year 1972-73, the respondent claimed a deduction on account of provision made by it towards the gratuity payable to its employees,....