https://www.taxtmi.com/caselaws?id=334776 The High Court upheld the Tribunal's decision to allow the claim for the Gratuity Scheme under section 36(1)(v) of the Income-tax Act, 1961. The court found the appellant had fulfilled the conditions for approval and submitted necessary documents, deeming the claim just and reasonable. Despite Revenue's argument for mandatory approval, the court emphasized the appellant's compliance and lack of action by Revenue authorities. The High Court dismissed the appeals, emphasizing the importance of not denying just and reasonable claims due to administrative lapses. en-us Tue, 12 Jul 2016 00:00:00 +0530 Mon, 21 Nov 2016 13:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334776 The High Court upheld the Tribunal's decision to allow the claim for the Gratuity Scheme under section 36(1)(v) of the Income-tax Act, 1961. The court found the appellant had fulfilled the conditions for approval and submitted necessary documents, deeming the claim just and reasonable. Despite Revenue's argument for mandatory approval, the court emphasized the appellant's compliance and lack of action by Revenue authorities. The High Court dismissed the appeals, emphasizing the importance of not denying just and reasonable claims due to administrative lapses. Case-Laws Income Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334776