https://www.taxtmi.com/caselaws?id=366377 The court ruled in favor of the appellant, allowing the appeal and determining that the contributions made by the appellant to the Life Insurance Corporation of India for gratuity liability, even for periods when employees were with the previous employer, are eligible for deduction under Section 36(1)(v) of the Income Tax Act. The court found that Rule 104 does not restrict the deduction to benefits accrued solely under the current employer. The appellant's compliance with trust fund management requirements, as outlined in previous judgments, supported the decision in favor of the appellant. en-us Mon, 06 Aug 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366377 The court ruled in favor of the appellant, allowing the appeal and determining that the contributions made by the appellant to the Life Insurance Corporation of India for gratuity liability, even for periods when employees were with the previous employer, are eligible for deduction under Section 36(1)(v) of the Income Tax Act. The court found that Rule 104 does not restrict the deduction to benefits accrued solely under the current employer. The appellant's compliance with trust fund management requirements, as outlined in previous judgments, supported the decision in favor of the appellant. Case-Laws Income Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366377