https://www.taxtmi.com/caselaws?id=20148 The court held that the deduction for payment made to a Hindu undivided family for staff gratuity was disallowed under section 40A(7) of the Income-tax Act as the provision did not comply with prescribed conditions. The court also ruled that the expenditure credited to individual staff members for gratuity was not allowable under section 37(1) as the gratuity liability had not arisen during the assessment year. The court upheld the Income-tax Appellate Tribunal's decision, denying the deductions and ruling in favor of the Revenue for both issues. en-us Wed, 25 Aug 1993 00:00:00 +0530 Thu, 12 Nov 2009 11:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20148 The court held that the deduction for payment made to a Hindu undivided family for staff gratuity was disallowed under section 40A(7) of the Income-tax Act as the provision did not comply with prescribed conditions. The court also ruled that the expenditure credited to individual staff members for gratuity was not allowable under section 37(1) as the gratuity liability had not arisen during the assessment year. The court upheld the Income-tax Appellate Tribunal's decision, denying the deductions and ruling in favor of the Revenue for both issues. Case-Laws Income Tax Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20148