https://www.taxtmi.com/caselaws?id=14106 The High Court ruled in favor of the Revenue, holding that the Tribunal's decision to allow gratuity payment as a deduction regardless of maintaining an approved gratuity fund was not justified. The court emphasized legislative intent to prevent double deductions, as clarified in the Explanation under section 40A of the Income-tax Act. The judgment highlighted that if a provision for gratuity payment had been allowed as a deduction, any sum paid from the provision towards an approved gratuity fund or as gratuity to an employee should not be allowed as a deduction again, to avoid double deductions. en-us Mon, 02 Apr 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14106 The High Court ruled in favor of the Revenue, holding that the Tribunal's decision to allow gratuity payment as a deduction regardless of maintaining an approved gratuity fund was not justified. The court emphasized legislative intent to prevent double deductions, as clarified in the Explanation under section 40A of the Income-tax Act. The judgment highlighted that if a provision for gratuity payment had been allowed as a deduction, any sum paid from the provision towards an approved gratuity fund or as gratuity to an employee should not be allowed as a deduction again, to avoid double deductions. Case-Laws Income Tax Mon, 02 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14106