Appeal from the judgment and order dated April 15, 16, 17, 1963 of the Bombay High Court in Wealth Tax Reference No.
11 29 of 1965.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
J. Kolah, N. D. Karkhanis and 0.
The Appellate Assistant Commissioner accepted the claim of the appellant Company in respect of the last instalment of the advance tax for which a numberice of demand had been issued, and rejected the claim in respect of the rest.
C. Mathur, for the appellant.
The claim was rejected by the Wealth tax Officer.
2 of 1961.
The Income tax Appellate Tribunal upheld the claim of the appellant Company in respect of the 1st, 2nd and the 4th items and rejected the claim in respect of the 3rd item.
25,02,675 on account of accrued liability for gratuity to workmen and staff as per the award of Industrial Court and Labour Appellate Tribunal.
20,23,500 in respect of proposed dividend.
Sen, R. Ganapathy Iyer and R. N. Sachthey, for the res pondent.
