https://www.taxtmi.com/caselaws?id=348828 The Tribunal ruled in favor of the assessee, emphasizing that disallowance of contributions towards the Gratuity Fund should not be solely based on pending approval if actual payments were made towards the fund. The decision highlighted the distinction between provisions and actual payments under section 40A(7) of the Act, resulting in the partial allowance of the appeal. en-us Wed, 27 Sep 2017 00:00:00 +0530 Thu, 28 Sep 2017 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348828 The Tribunal ruled in favor of the assessee, emphasizing that disallowance of contributions towards the Gratuity Fund should not be solely based on pending approval if actual payments were made towards the fund. The decision highlighted the distinction between provisions and actual payments under section 40A(7) of the Act, resulting in the partial allowance of the appeal. Case-Laws Income Tax Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348828