https://www.taxtmi.com/caselaws?id=64578 The Tribunal upheld the deduction of the initial contribution to the gratuity fund under Section 40A(7) of the Income-tax Act, allowing the deduction of Rs. 3,25,988. However, the Tribunal reversed the deletion of the addition towards the commission payment to M/s. Chhabra Auto Industries, restoring the Income-tax Officer's decision to disallow the commission payment. The appeal was allowed in part, with the cross-objection by the assessee being dismissed. en-us Mon, 20 Jul 1987 00:00:00 +0530 Tue, 08 Feb 2011 16:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64578 The Tribunal upheld the deduction of the initial contribution to the gratuity fund under Section 40A(7) of the Income-tax Act, allowing the deduction of Rs. 3,25,988. However, the Tribunal reversed the deletion of the addition towards the commission payment to M/s. Chhabra Auto Industries, restoring the Income-tax Officer's decision to disallow the commission payment. The appeal was allowed in part, with the cross-objection by the assessee being dismissed. Case-Laws Income Tax Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64578