Supreme Court · 1961 INSC 352 · Decided 20 December 1961
Gordon Woodroffee Leather Manufacturing CO. v. The Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1961 INSC 352 · [1962] SUPP. 2 S.C.R. 211
- Case number
- CIVIL APPEAL No. 62/1961
- Decided
- 20 December 1961
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
SUPREME COURT REPORTS GORDON WOODROFFEE LEATHER MANUFACTURING CO. v. 211 THE COMMISSIONER OF INCOME-TAX, MADRAS (B. P. SINHA, c. J., J. L. KAPUR, ~L HmAYATULLAH, J.C. SHAH and J.·R. MUDHOLKAR, ,JJ.) Incom.~-Ta.x-Gratuity-.Payment of nof. in pur.s1!'ance nf any scluime but 1;ol1tntaril.11 appreciation of his long valnable services to the com­ pany, paict him a gratuity of Rs. 40,nOO/-. Tr.is amount was claimed as a·: deduction under s.10(2) (xv) of the Income.tax Act which was disallowed by the Income-tax Officer, on the ground that the appellant company had no pension
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