https://www.taxtmi.com/caselaws?id=352258 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on various tax additions. It ruled in favor of the assessee, stating that section 2(22)(e) did not apply due to insufficient voting power, allowed the employer's contribution under section 43B, permitted gratuity liability deduction even without provision in accounts, and restricted disallowance under section 14A to 0.5% of specific investments. The decision was pronounced on 04/12/2017. en-us Mon, 04 Dec 2017 00:00:00 +0530 Mon, 11 Dec 2017 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352258 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on various tax additions. It ruled in favor of the assessee, stating that section 2(22)(e) did not apply due to insufficient voting power, allowed the employer's contribution under section 43B, permitted gratuity liability deduction even without provision in accounts, and restricted disallowance under section 14A to 0.5% of specific investments. The decision was pronounced on 04/12/2017. Case-Laws Income Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352258