https://www.taxtmi.com/caselaws?id=328929 The appeal for the A.Y. 2007-08 regarding the disallowance of deduction claimed towards provision for gratuity was allowed. The Tribunal permitted the deduction as the payment was made directly to SBI Life Insurance before the due date of filing the return. However, for the A.Y. 2008-09, the appeal regarding the disallowance of deduction claimed under section 36(1)(viia) for bad and doubtful debts was dismissed. The Tribunal upheld the disallowance subject to verification by the A.O. to confirm if the provision for bad and doubtful debts was created in the account books. en-us Tue, 14 Jun 2016 00:00:00 +0530 Sat, 18 Jun 2016 08:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328929 The appeal for the A.Y. 2007-08 regarding the disallowance of deduction claimed towards provision for gratuity was allowed. The Tribunal permitted the deduction as the payment was made directly to SBI Life Insurance before the due date of filing the return. However, for the A.Y. 2008-09, the appeal regarding the disallowance of deduction claimed under section 36(1)(viia) for bad and doubtful debts was dismissed. The Tribunal upheld the disallowance subject to verification by the A.O. to confirm if the provision for bad and doubtful debts was created in the account books. Case-Laws Income Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328929