1994 (8) TMI 14

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....J.--At the instance of the assessee, the following question was referred to us for our opinion for the assessment years 1969-70 to 1971-72 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing a sum of Rs. 60,000 representing pension paid to the widow of late Sri Anantharamakrishnan?" The assessee is a private limited company. The facts which....

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....been confirmed in appeal by the Appellate Assistant Commissioner, the assessee thereafter went in appeal before the Tribunal. The Tribunal confirmed the order passed by the Appellate Assistant Commissioner. The submission of learned counsel for the assessee is that the payment to the widow was not an ex gratia payment as normally understood, but was the beginning of a scheme under which the emp....

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....e prepared in 1974 which required learned counsel to produce the scheme before us and show the portion under which similar benefit is available to others dying during their employment. The scheme does not contain any such provision. Clause 11(c) of the scheme deals with a case where an employee is entitled to pensionary benefit while dying in harness. The pensionary benefit to an employee is limit....