https://www.taxtmi.com/circulars?id=9366 After a gratuity fund was retrospectively approved and the earlier year's claim rectified under section 155(13), the ITO failed to withdraw the deduction claimed in the succeeding year on actual payment, causing the same amount to be allowed twice; the Board instructs ITOs and IAPs to correlate assessments across years and verify rectificatory orders to prevent such duplicate allowances. en-us Sat, 20 Sep 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9366 After a gratuity fund was retrospectively approved and the earlier year's claim rectified under section 155(13), the ITO failed to withdraw the deduction claimed in the succeeding year on actual payment, causing the same amount to be allowed twice; the Board instructs ITOs and IAPs to correlate assessments across years and verify rectificatory orders to prevent such duplicate allowances. Circulars Income Tax Sat, 20 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9366