{"id":195449,"date":"1999-04-15T00:00:00","date_gmt":"1999-04-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-dawn-mills-co-ltd-on-15-april-1999"},"modified":"2015-07-14T11:06:21","modified_gmt":"2015-07-14T05:36:21","slug":"commissioner-of-income-tax-vs-dawn-mills-co-ltd-on-15-april-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-dawn-mills-co-ltd-on-15-april-1999","title":{"rendered":"Commissioner Of Income-Tax vs Dawn Mills Co. Ltd. on 15 April, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Dawn Mills Co. Ltd. on 15 April, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 247 ITR 552 Bom<\/div>\n<div class=\"doc_bench\">Bench: B Saraf, D Deshpande<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. By this reference the following question of law has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the gratuity liability determined on actuarial valuation for the period prior to March 31, 1972 ?&#8221;\n<\/p>\n<p>2. Mr. R. V. Desai, learned counsel for the appellant, states that the controversy in the above question is covered in favour of the assessee by the decision of this court in CIT v. Tata Hydro Electric Supply Co. Lid. [1996] 219 ITR 178.\n<\/p>\n<p>3. In view of the above statement and following the ratio of the above decision, the question referred to us is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.\n<\/p>\n<p>4.  Reference stands disposed of accordingly with no order as to costs. Certified copy expedited.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income-Tax vs Dawn Mills Co. Ltd. on 15 April, 1999 Equivalent citations: 2001 247 ITR 552 Bom Bench: B Saraf, D Deshpande JUDGMENT 1. By this reference the following question of law has been referred for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, at [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-195449","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Dawn Mills Co. 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