https://www.taxtmi.com/caselaws?id=192294 The Appellate Tribunal allowed the appeal for A.Y. 2008-09, ruling in favor of the cooperative bank regarding the disallowance of provisions for salary settlement. For A.Y. 2009-10, the Tribunal partially allowed the appeal, specifically in relation to the disallowance of provision for gratuity. However, the grounds concerning the levy of surcharge and interest u/s 234C were upheld as mandatory. The decision was pronounced on 20th September 2013. en-us Fri, 20 Sep 2013 00:00:00 +0530 Tue, 23 May 2017 18:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192294 The Appellate Tribunal allowed the appeal for A.Y. 2008-09, ruling in favor of the cooperative bank regarding the disallowance of provisions for salary settlement. For A.Y. 2009-10, the Tribunal partially allowed the appeal, specifically in relation to the disallowance of provision for gratuity. However, the grounds concerning the levy of surcharge and interest u/s 234C were upheld as mandatory. The decision was pronounced on 20th September 2013. Case-Laws Income Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192294