https://www.taxtmi.com/caselaws?id=221522 The court upheld the rectification order disallowing provision for gratuity and imposing additional tax on the government undertaking. The Tribunal confirmed the additional tax levy as a consequence of the rectification, noting the inadmissibility of the gratuity provision under Section 40A(7). The court emphasized that rectification under Section 154 justified the tax levy, especially when the appellant accepted the disallowance without objection. The appeal was dismissed, affirming the rectification order and the consequential tax levy based on correcting errors apparent on record. en-us Mon, 11 Feb 2013 00:00:00 +0530 Mon, 28 Oct 2013 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221522 The court upheld the rectification order disallowing provision for gratuity and imposing additional tax on the government undertaking. The Tribunal confirmed the additional tax levy as a consequence of the rectification, noting the inadmissibility of the gratuity provision under Section 40A(7). The court emphasized that rectification under Section 154 justified the tax levy, especially when the appellant accepted the disallowance without objection. The appeal was dismissed, affirming the rectification order and the consequential tax levy based on correcting errors apparent on record. Case-Laws Income Tax Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221522