https://www.taxtmi.com/caselaws?id=262254 The Tribunal partly allowed the case, upholding the disallowance of the gratuity premium deduction but allowing deductions for provisions for bad debts, leave encashment, and interest under the ASIDE scheme. The Tribunal's decision was based on a thorough analysis of each issue, considering relevant case laws and statutory provisions. en-us Wed, 08 Oct 2014 00:00:00 +0530 Wed, 05 Aug 2015 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262254 The Tribunal partly allowed the case, upholding the disallowance of the gratuity premium deduction but allowing deductions for provisions for bad debts, leave encashment, and interest under the ASIDE scheme. The Tribunal's decision was based on a thorough analysis of each issue, considering relevant case laws and statutory provisions. Case-Laws Income Tax Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262254