https://www.taxtmi.com/caselaws?id=70468 The tribunal partially allowed the appeal, remanding the issue of the disallowed gratuity provision back to the Commissioner (Appeals) for reevaluation based on the actual payments made into the approved gratuity fund. Emphasizing adherence to section 40A(7) of the Income-tax Act, the tribunal highlighted the necessity of contributions to approved funds for deductibility, setting aside the previous decision for further review. en-us Tue, 13 Apr 1982 00:00:00 +0530 Mon, 13 Jun 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70468 The tribunal partially allowed the appeal, remanding the issue of the disallowed gratuity provision back to the Commissioner (Appeals) for reevaluation based on the actual payments made into the approved gratuity fund. Emphasizing adherence to section 40A(7) of the Income-tax Act, the tribunal highlighted the necessity of contributions to approved funds for deductibility, setting aside the previous decision for further review. Case-Laws Income Tax Tue, 13 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70468