https://www.taxtmi.com/caselaws?id=367672 The Tribunal upheld the CIT(A)'s decision to allow the deduction for payment of gratuity to LIC on an actual payment basis. The disallowance by the Assessing Officer was overturned, and both the revenue's appeals and the assessee's cross objections were dismissed. The Tribunal held that the assessee had no control over the funds contributed to LIC for gratuity, and since the facts were identical to previous cases, the deduction was allowed. en-us Thu, 20 Sep 2018 00:00:00 +0530 Mon, 24 Sep 2018 16:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367672 The Tribunal upheld the CIT(A)'s decision to allow the deduction for payment of gratuity to LIC on an actual payment basis. The disallowance by the Assessing Officer was overturned, and both the revenue's appeals and the assessee's cross objections were dismissed. The Tribunal held that the assessee had no control over the funds contributed to LIC for gratuity, and since the facts were identical to previous cases, the deduction was allowed. Case-Laws Income Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367672