IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 8TH FEBRUARY 2010 / 19TH MAGHA 1931 ITA.No. 179 of 2001() --------------------- ITA.496/COCH/1993 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI. JOSE JOSEPH, SC FOR IT RESPONDENT(S): --------------- M/S. RAJAGOPAL TEXTILE MILLS LTD., TRICHUR. BY ADV. SRI.P.BALAKRISHNAN (E) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- I.T.A. No. 179 OF 2001 -------------------------------------------- Dated this the 8th day of February, 2010 J U D G M E N T Ramachandran Nair, J. Heard standing counsel appearing for the appellant and Sri. P. Balakrishnan, counsel appearing for the respondent-assessee. The question raised is only on assessee's entitlement of claim for gratuity liability computed on acturial valuation. The assessment pertains to the year 1990-91. Since the claim was allowed during this year by the Tribunal, the assessee was barred from claiming on actual payment basis for liability relating to back years. Consequently we do not think there is any justification to interfere with the Tribunal's order now. We therefore dismiss the appeal. However, we make it clear that assessee is entitled only to deduction of incremental liability for the subsequent years. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk 2