https://www.taxtmi.com/caselaws?id=14823 A contribution to a gratuity scheme is deductible only if it is made to an approved gratuity fund under the statutory scheme, with approval by the Chief Commissioner or Commissioner under the relevant rules in Part C of Schedule IV. Section 40A(7) operates with overriding effect in computing business income, so a gratuity payment that does not satisfy those conditions cannot be claimed indirectly under section 37 on general business expenditure principles. The document states that absence of approval prevents the fund from qualifying as an approved gratuity fund for deduction purposes, and strict compliance with the statutory conditions is required. en-us Wed, 02 Sep 1998 00:00:00 +0530 Sat, 18 Jul 2009 18:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14823 A contribution to a gratuity scheme is deductible only if it is made to an approved gratuity fund under the statutory scheme, with approval by the Chief Commissioner or Commissioner under the relevant rules in Part C of Schedule IV. Section 40A(7) operates with overriding effect in computing business income, so a gratuity payment that does not satisfy those conditions cannot be claimed indirectly under section 37 on general business expenditure principles. The document states that absence of approval prevents the fund from qualifying as an approved gratuity fund for deduction purposes, and strict compliance with the statutory conditions is required. Case-Laws Income Tax Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14823