1983 (6) TMI 9

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....ommissioner of Income-tax filed a petition under s. 256(2) of the I.T. Act requesting this court to direct the Income-tax Appellate Tribunal to make a reference to this court questions of Nos. 1 to 3, 9 and 10. The learned counsel on both sides submitted before us that questions Nos. 1 to 3 are covered by the decision of this court in Income-tax Case No. 64 of 1982, dated December 29, 1982 [CIT....

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....ron & Steel Co. Ltd. v. D. V. Bapat, ITO [1975] 101 ITR 292, following the decision of the Supreme Court in Metal Box Company of India Ltd. v. Their Workmen [1969] 73 ITR 53, held that the amount paid towards an unapproved gratuity fund can be deducted under s. 37 of the I.T. Act, though not under s. 36(1)(v). This is the view which is also taken by the Allahabad High Court in Madho Mahesh Sugar M....