https://www.taxtmi.com/caselaws?id=18722 The High Court ruled against the assessee, disallowing the deduction claimed for contribution to the approved gratuity fund under section 40A(7)(b)(i). The Court held that the amount claimed in the adjustment statement did not qualify as a provision and, therefore, was not deductible under the Income-tax Act. en-us Thu, 13 Jul 1995 00:00:00 +0530 Sat, 31 Oct 2009 15:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18722 The High Court ruled against the assessee, disallowing the deduction claimed for contribution to the approved gratuity fund under section 40A(7)(b)(i). The Court held that the amount claimed in the adjustment statement did not qualify as a provision and, therefore, was not deductible under the Income-tax Act. Case-Laws Income Tax Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18722