https://www.taxtmi.com/caselaws?id=264075 The ITAT Ahmedabad addressed two main issues in separate appeals for AY 2004-05 and AY 2007-08. For the late payment of employees' contribution to PF, the ITAT ordered verification by the AO to determine if the payments were made before the due date. In the case of the provision for gratuity, the ITAT upheld the CIT(A)'s decision to exclude the provision from the book profit, citing consistency with a previous case. The appeals were partly allowed for statistical purposes and dismissed for AY 2004-05 and AY 2007-08, respectively. en-us Fri, 21 Aug 2015 00:00:00 +0530 Mon, 07 Sep 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264075 The ITAT Ahmedabad addressed two main issues in separate appeals for AY 2004-05 and AY 2007-08. For the late payment of employees' contribution to PF, the ITAT ordered verification by the AO to determine if the payments were made before the due date. In the case of the provision for gratuity, the ITAT upheld the CIT(A)'s decision to exclude the provision from the book profit, citing consistency with a previous case. The appeals were partly allowed for statistical purposes and dismissed for AY 2004-05 and AY 2007-08, respectively. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264075