Commissioner Of Income Tax vs Textool Co. Ltd.

Authority: High Court Date: 2002-02-04 Section: 36(1)(v) Acts: Income Tax Act 1961 Result: Assessee Citation: (2002) 174 CTR (Mad) 458 : (2002) 257 ITR 39 (Mad) : (2002) 122 TAXMAN 668 (Mad) Justices: V.S. Sirpurkar & K. Raviraja Pandian, JJ. Appeal No: Tax Case No. 267 of 1989
Whether payment made directly by assessee-company to LIC towards Group Gratuity Fund qualifies for deduction under Section 36(1)(v) of the Income Tax Act, 1961 --- Held Yes

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