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<h1>Court allows deduction for gratuity fund contributions without approval</h1> <h3>Additional Commissioner Of Income-Tax Versus Madho Mahesh Sugar Mills</h3> The High Court of Allahabad ruled in favor of the assessee, allowing deduction for contributions to its gratuity fund despite lack of approval under the ... Approved Gratuity Fund The High Court of Allahabad held that the assessee is entitled to claim deduction for contributions made to its own gratuity fund, even if not approved under section 36(1)(v) of the Income-tax Act, 1961. The Tribunal's decision was supported by previous case law. The court ruled in favor of the assessee, allowing the deduction and awarding costs of Rs. 200.