https://www.taxtmi.com/caselaws?id=211300 The Court upheld the decision of the Income Tax Appellate Tribunal and confirmed that Section 40A(7)(b) of the Income Tax Act allows deductions for both contributions to approved gratuity funds and provisions for gratuity payments due in the relevant year. The Tribunal's order granting relief to the assessee was affirmed, and the Tax Case Appeal was allowed without costs. en-us Mon, 26 Sep 2011 00:00:00 +0530 Wed, 14 Mar 2012 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211300 The Court upheld the decision of the Income Tax Appellate Tribunal and confirmed that Section 40A(7)(b) of the Income Tax Act allows deductions for both contributions to approved gratuity funds and provisions for gratuity payments due in the relevant year. The Tribunal's order granting relief to the assessee was affirmed, and the Tax Case Appeal was allowed without costs. Case-Laws Income Tax Mon, 26 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211300