https://www.taxtmi.com/caselaws?id=13940 Deduction for contribution to a gratuity fund is limited to the incremental liability accruing in the relevant previous year; amounts attributable to earlier years cannot be claimed in full merely because payment was made during the year. On the facts, the contribution was allowed without a year-wise break-up showing that the entire sum related to the assessment year in question, so the full deduction was disallowed. Only the liability arising in the relevant previous year could be deducted, and the answer to the referred question was against the assessee. en-us Thu, 22 Feb 2001 00:00:00 +0530 Mon, 06 Jul 2009 12:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13940 Deduction for contribution to a gratuity fund is limited to the incremental liability accruing in the relevant previous year; amounts attributable to earlier years cannot be claimed in full merely because payment was made during the year. On the facts, the contribution was allowed without a year-wise break-up showing that the entire sum related to the assessment year in question, so the full deduction was disallowed. Only the liability arising in the relevant previous year could be deducted, and the answer to the referred question was against the assessee. Case-Laws Income Tax Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13940