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Documents citing Tuttapullum Estates vs Commissioner Of Income-Tax on 7 December, 1990

Inspecting Assistant Commissioner vs Motor Industries Co. Ltd. on 28 March, 1995

3(h). We find that the case of Tuttapullum Estates (supra) has relied upon by the learned Departmental Representative is one relating to the transitional period comprising assessment year 1973-74 to which the provisions of Section 40A(7)(b)(ii) applied, with which we are not at all concerned with regard to the present issue. We are, however, concerned with the provisions of Section 40A(7)(b)(i) only.
Income Tax Appellate Tribunal - Bangalore Cites 19 - Cited by 0 - Full Document

Kumson Motor Owners Union Ltd. vs Commissioner Of Income-Tax on 29 January, 1992

In order, therefore, that the provision for payment of gratuity be admissible as a deduction, it must be shown that the provision was made strictly in the manner laid down in Clause (b) of Section 40A(7). As already observed, in the present case, the deposit was not made in approved gratuity scheme as found by the Tribunal. Indeed, the application for recognition of the gratuity fund itself was allowed later making it effective from May 24, 1978.
Allahabad High Court Cites 10 - Cited by 1 - M Katju - Full Document
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