https://www.taxtmi.com/caselaws?id=20855 The court ruled in favor of the Revenue and against the assessee, holding that the Tribunal erred in allowing the claim of gratuity under section 37 or section 28(i) of the Income-tax Act, 1961. The court found that the claim was indeed impacted by section 40A(7)(a), which disallows deductions for provisions made for gratuity payments unless specific conditions are met. The court emphasized the overriding effect of section 40A(7) and cited precedents supporting the requirement to fulfill conditions for claiming such deductions. en-us Tue, 08 Dec 1992 00:00:00 +0530 Tue, 17 Nov 2009 16:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20855 The court ruled in favor of the Revenue and against the assessee, holding that the Tribunal erred in allowing the claim of gratuity under section 37 or section 28(i) of the Income-tax Act, 1961. The court found that the claim was indeed impacted by section 40A(7)(a), which disallows deductions for provisions made for gratuity payments unless specific conditions are met. The court emphasized the overriding effect of section 40A(7) and cited precedents supporting the requirement to fulfill conditions for claiming such deductions. Case-Laws Income Tax Tue, 08 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20855