https://www.taxtmi.com/highlights?id=53071 Disallowance payment made to gratuity fund u/s.36(1)(v) - gratuity fund was unapproved by the Learned Pr. CIT after 9 years - by any stretch of reasoning, the time taken for granting the approval cannot be justified by the Revenue - lapse/delay on the part of the Pr.CIT for not deciding the approval application of the assessee within a stipulated period of time, cannot be the ground for not allowing the claim of deduction u/s.36(1)(v) to the assessee - AT en-us Tue, 21 Apr 2020 13:08:04 +0530 Tue, 21 Apr 2020 13:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53071 Disallowance payment made to gratuity fund u/s.36(1)(v) - gratuity fund was unapproved by the Learned Pr. CIT after 9 years - by any stretch of reasoning, the time taken for granting the approval cannot be justified by the Revenue - lapse/delay on the part of the Pr.CIT for not deciding the approval application of the assessee within a stipulated period of time, cannot be the ground for not allowing the claim of deduction u/s.36(1)(v) to the assessee - AT Highlights Income Tax Tue, 21 Apr 2020 13:08:04 +0530 https://www.taxtmi.com/highlights?id=53071