https://www.taxtmi.com/caselaws?id=119049 The Tribunal ruled in favor of the appellant, holding that the payment made to LIC towards an approved gratuity fund was allowable under section 43B of the Income Tax Act if made before the due date. The Tribunal emphasized the specific nature of section 40A(7)(b) over section 43B and the rule that special provisions override general ones. Consequently, the disallowance of the amount paid to LIC was deleted, and the appeal was allowed. en-us Wed, 27 Apr 2005 00:00:00 +0530 Sat, 07 Jul 2012 16:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119049 The Tribunal ruled in favor of the appellant, holding that the payment made to LIC towards an approved gratuity fund was allowable under section 43B of the Income Tax Act if made before the due date. The Tribunal emphasized the specific nature of section 40A(7)(b) over section 43B and the rule that special provisions override general ones. Consequently, the disallowance of the amount paid to LIC was deleted, and the appeal was allowed. Case-Laws Income Tax Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119049