Case Law Details
Case Name : Brooke Bond India Ltd. Vs Joint Commissioner of Income Tax & Anr. (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Allowability of unfunded actuarial liability for pension in respect of employees payable till death
Brooke Bond India Ltd. Vs. JCIT & Anr. (Calcutta High Court) – Tribunal was justified in law in not allowing the sum of Rs.1,43,35,000/- which represents the liability on account of pension on the basis of the resolution of the Board payable to the employee till their death. Whether, the liability on account of pension on the basis of
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