https://www.taxtmi.com/caselaws?id=344165 The Tribunal allowed the assessee's appeal for statistical purposes, directing the AO to verify the approval status of the gratuity fund and decide accordingly. The revenue's appeal was dismissed, upholding the CIT(A)'s deletion of the addition for late deposition of employees' contributions to PF & ESI. The Tribunal emphasized adherence to binding judicial precedents. en-us Thu, 25 May 2017 00:00:00 +0530 Fri, 09 Jun 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344165 The Tribunal allowed the assessee's appeal for statistical purposes, directing the AO to verify the approval status of the gratuity fund and decide accordingly. The revenue's appeal was dismissed, upholding the CIT(A)'s deletion of the addition for late deposition of employees' contributions to PF & ESI. The Tribunal emphasized adherence to binding judicial precedents. Case-Laws Income Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344165