STATE OF TAMIL NADU Vs. HARRISONS MALAYALAM LIMITED

JUDGEMENT

(1.) THE question for consideration in this case is as to whether the expenditure incurred on the payment of gratuity by the company can be deductible for the purpose of Section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter referred to as "the Act").

(2.) SECTION 5(e) of the Act is as follows :

(3.) IT is rejected.