Birla Cotton Spg. And Wvg. Mills Ltd. v. Income-Tax Officer …
The Income-tax Officer gave effect to the said appeal order dated October 26, 1979, by his order dated December 31, 1979, and deductions for provision for gratuity of Rs. 41,45,444 and other deductions as per the said appeal order were allowed. This resulted in the computation of total income at Rs. 18,76,834. 6.