Case Law Details
Case Name : Rajalakshmi Mills Ltd. Vs ITO (ITAT Chennai 'D' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Chennai
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RELEVANT PARAGRAPH
2. We have heard the rival submissions in the light of the material placed before us and the precedents relied upon. This appeal is directed against the order passed under section 263 of the Act. The assessee is a company. For the relevant assessment year in the balance sheet of the assessee a provision for gratuity was reflected at Rs.7,85,600/ -. The assessee claimed this as deduction in the return of income. The Assessing Officer allowed th
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