https://www.taxtmi.com/caselaws?id=196079 The Tribunal upheld the decision of the ld. CIT(A) in deleting the additions on account of contributions to the Superannuation Fund and Gratuity Fund, subject to the approval of the Deed of Variation by the Commissioner of Income-tax. The Tribunal emphasized the need for necessary approvals and specific verification by the Assessing Officer, ultimately dismissing the appeal of the Revenue. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sat, 18 Nov 2017 12:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196079 The Tribunal upheld the decision of the ld. CIT(A) in deleting the additions on account of contributions to the Superannuation Fund and Gratuity Fund, subject to the approval of the Deed of Variation by the Commissioner of Income-tax. The Tribunal emphasized the need for necessary approvals and specific verification by the Assessing Officer, ultimately dismissing the appeal of the Revenue. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196079