2017 (6) TMI 522

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....al ORDER In this appeal apart from questions of law as framed in the connected Income Tax Appeal No. 378 of 2006, an additional question of law with regard to gratuity has been raised. The gratuity amount was paid by the assessee on 13.09.2001. A finding has been returned that the gratuity was payable uptill 31.12.2001 and the due date for filing the return was 30.11.2001. In view o....