https://www.taxtmi.com/caselaws?id=19810 A provision for gratuity is deductible only when the statutory conditions in section 40A(7)(b) of the Income-tax Act are satisfied. The text states that the assessee's claim was examined on the basis that the gratuity fund had been recognised retrospectively and that the required amounts had been paid to the trustees within the time and in the manner shown by the record. On that footing, compliance with section 40A(7)(b) was found and the deduction was held allowable to the assessee. The reference was answered only on the first question in the assessee's favour, and the second question was left unanswered. en-us Wed, 13 Oct 1993 00:00:00 +0530 Mon, 09 Nov 2009 18:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19810 A provision for gratuity is deductible only when the statutory conditions in section 40A(7)(b) of the Income-tax Act are satisfied. The text states that the assessee's claim was examined on the basis that the gratuity fund had been recognised retrospectively and that the required amounts had been paid to the trustees within the time and in the manner shown by the record. On that footing, compliance with section 40A(7)(b) was found and the deduction was held allowable to the assessee. The reference was answered only on the first question in the assessee's favour, and the second question was left unanswered. Case-Laws Income Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19810