IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 24TH SEPTEMBER 2009 / 2ND ASWINA 1931 ITA.No. 1644 of 2009() ---------------------- ITA.639/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT --------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANNTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): RESPONDENT ------------------------- KERALA LIVESTOCK DEVELOPMENT BOARD LTD THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1644 OF 2009 -------------------------------------------- Dated this the 24th day of September, 2009 JUDGMENT Ramachandran Nair, J. The question raised is whether the Tribunal was justified in allowing provision for gratuity. Even though standing counsel submitted that the provision cannot be allowed, we notice from the Tribunal's order that the liability was ascertained through actual valuation. Further there is nothing to doubt the genuineness of the claim because the assessee is an organisation under the control of the Government engaged in livestock development. We therefore dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2