https://www.taxtmi.com/caselaws?id=218005 The Tribunal remitted the issue of disallowance of contribution to the gratuity fund under section 40A(7) back to the Assessing Officer for a fresh decision, noting the appellant's efforts to seek approval. The appeal was allowed for statistical purposes, granting the appellant the opportunity to approach the concerned authority for approval. The issue of disallowance of administrative expenses and interest under section 14A was partially allowed for statistical purposes, with the Tribunal emphasizing the need for approval of the fund by the competent authority. en-us Fri, 19 Oct 2012 00:00:00 +0530 Thu, 01 Nov 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218005 The Tribunal remitted the issue of disallowance of contribution to the gratuity fund under section 40A(7) back to the Assessing Officer for a fresh decision, noting the appellant's efforts to seek approval. The appeal was allowed for statistical purposes, granting the appellant the opportunity to approach the concerned authority for approval. The issue of disallowance of administrative expenses and interest under section 14A was partially allowed for statistical purposes, with the Tribunal emphasizing the need for approval of the fund by the competent authority. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218005