Kerala H.C : Whether, on the facts and in the circumstances of the case, and also in the absence of an approved gratuity fund created by it for the exclusive benefit of employees under an irrevocable trust, the assessee is entitled to claim deduction of the provision for the liability towards gratuity payable to the employees ?
High Court Of Kerala CIT vs. Commonwealth Trust Ltd. Sections 17(3)(ii), 40(a)(v), 40A(7) T. Kochu Thommen & K.P. Radhakrishna Menon, […]
