https://www.taxtmi.com/caselaws?id=68924 The ITAT upheld the CIT (A)'s decisions on three issues: 1) Allowing deduction for incremental liability to gratuity based on precedents from the Bombay High Court, Madras High Court, and Tribunal; 2) Accepting donations in kind as deductible under section 80G, following a ruling of the Madras High Court; and 3) Directing the grant of interest under section 214 for delayed payments, supported by precedents from the Madras Bench "C" of the Tribunal and the Gujarat High Court. The ITAT dismissed the appeal by the Revenue, affirming the CIT (A)'s rulings. en-us Sat, 05 Jan 1980 00:00:00 +0530 Mon, 04 Apr 2011 10:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68924 The ITAT upheld the CIT (A)'s decisions on three issues: 1) Allowing deduction for incremental liability to gratuity based on precedents from the Bombay High Court, Madras High Court, and Tribunal; 2) Accepting donations in kind as deductible under section 80G, following a ruling of the Madras High Court; and 3) Directing the grant of interest under section 214 for delayed payments, supported by precedents from the Madras Bench "C" of the Tribunal and the Gujarat High Court. The ITAT dismissed the appeal by the Revenue, affirming the CIT (A)'s rulings. Case-Laws Income Tax Sat, 05 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68924