https://www.taxtmi.com/caselaws?id=350974 The Tribunal directed the Assessing Officer to verify and potentially allow the deduction for the gratuity fund contribution if the Commissioner of Income Tax approved the changes in the Deed of Gratuity Fund. Regarding the restructuring expenses, the Tribunal instructed the AO to permit the deduction in accordance with Section 35DD, based on the precedent set in the assessee's previous case. The appeal was allowed for statistical purposes. en-us Wed, 08 Nov 2017 00:00:00 +0530 Thu, 16 Nov 2017 09:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350974 The Tribunal directed the Assessing Officer to verify and potentially allow the deduction for the gratuity fund contribution if the Commissioner of Income Tax approved the changes in the Deed of Gratuity Fund. Regarding the restructuring expenses, the Tribunal instructed the AO to permit the deduction in accordance with Section 35DD, based on the precedent set in the assessee's previous case. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350974