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of <h1>ITAT Cochin: Appeal allowed in part for gratuity provision, remanded for proper quantification.</h1> The ITAT Cochin allowed the appeal in part regarding the provision for gratuity made by the assessee, deeming it an allowable deduction. The case was ... - The ITAT Cochin allowed the appeal in part regarding the provision for gratuity made by the assessee, referring the assessment back to the ITO for re-determination. The provision was considered an allowable deduction, but the basis for quantification was deemed non-scientific, requiring actuarial valuation or calculation by the ITO according to ITAT guidelines.
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