https://www.taxtmi.com/caselaws?id=200525 The appeal filed by the revenue regarding the addition of Gratuity payable amounting to Rs. 14,94,648 for the assessment year 2010-11 was dismissed by the Tribunal. It was found that no provision was created during the relevant year, and the balance in question was a brought forward balance without any debit in the profit and loss account. The Tribunal upheld the CIT(A)'s decision to delete the addition, stating that no substantial question of law arose. en-us Fri, 05 May 2017 00:00:00 +0530 Tue, 03 Apr 2018 06:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200525 The appeal filed by the revenue regarding the addition of Gratuity payable amounting to Rs. 14,94,648 for the assessment year 2010-11 was dismissed by the Tribunal. It was found that no provision was created during the relevant year, and the balance in question was a brought forward balance without any debit in the profit and loss account. The Tribunal upheld the CIT(A)'s decision to delete the addition, stating that no substantial question of law arose. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200525