https://www.taxtmi.com/caselaws?id=340451 The ITAT upheld the CIT(A)'s decision to allow the claim for reversal of provision for gratuity and leave encashment, stating the findings were well-reasoned. The Revenue's appeal challenging this decision failed as they did not provide new facts or contrary judgments. Additionally, the ITAT upheld the CIT(A)'s decision to disallow the deduction for the difference in foreman commission receivable and received, emphasizing the lack of an objective basis for the AO's addition. The appeal was dismissed on general grounds, with the ITAT's order issued on 17th March 2017. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340451 The ITAT upheld the CIT(A)'s decision to allow the claim for reversal of provision for gratuity and leave encashment, stating the findings were well-reasoned. The Revenue's appeal challenging this decision failed as they did not provide new facts or contrary judgments. Additionally, the ITAT upheld the CIT(A)'s decision to disallow the deduction for the difference in foreman commission receivable and received, emphasizing the lack of an objective basis for the AO's addition. The appeal was dismissed on general grounds, with the ITAT's order issued on 17th March 2017. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340451