https://www.taxtmi.com/caselaws?id=212041 The Tribunal upheld the CIT(A)'s decision to delete the additions made on account of provision for gratuity under sec. 40A(9), considering consistent rulings in similar cases. However, the Tribunal partially allowed the appeal regarding the deletion of additions made on charges paid to Clearing Corporation of India Ltd. without TDS deduction under sec. 40(a)(ia), emphasizing the distinction between sec. 201 and sec. 40(a)(ia) and the applicability of the law based on precedents and factual circumstances. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 22 May 2013 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212041 The Tribunal upheld the CIT(A)'s decision to delete the additions made on account of provision for gratuity under sec. 40A(9), considering consistent rulings in similar cases. However, the Tribunal partially allowed the appeal regarding the deletion of additions made on charges paid to Clearing Corporation of India Ltd. without TDS deduction under sec. 40(a)(ia), emphasizing the distinction between sec. 201 and sec. 40(a)(ia) and the applicability of the law based on precedents and factual circumstances. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212041