https://www.taxtmi.com/caselaws?id=195733 The tribunal allowed the assessee's appeal on all grounds, including the disallowance of provision for gratuity, salary expenses, PACS Manager Fund, and excess cash reserve. The tribunal held that these expenses were allowable deductions under relevant provisions. The Revenue's appeal challenging the deletion of disallowance for provision of Pension Leave Salary was also dismissed. The tribunal found that the lower authorities' disallowances and additions were unjustified. en-us Thu, 14 Aug 2014 00:00:00 +0530 Thu, 09 Nov 2017 10:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195733 The tribunal allowed the assessee's appeal on all grounds, including the disallowance of provision for gratuity, salary expenses, PACS Manager Fund, and excess cash reserve. The tribunal held that these expenses were allowable deductions under relevant provisions. The Revenue's appeal challenging the deletion of disallowance for provision of Pension Leave Salary was also dismissed. The tribunal found that the lower authorities' disallowances and additions were unjustified. Case-Laws Income Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195733