https://www.taxtmi.com/caselaws?id=400105 Contribution to a group gratuity arrangement was treated as deductible only where it answered the statutory character of allowable gratuity expenditure; on the facts accepted, the disallowance was deleted. The amendment introducing the second proviso to section 40(a)(ia) was held prospective, so the assessee could not limit the disallowance for non-deduction of tax at source to 30% for the relevant year, and that disallowance was upheld. The result was partial relief to the assessee. en-us Wed, 16 Sep 2020 00:00:00 +0530 Tue, 27 Oct 2020 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400105 Contribution to a group gratuity arrangement was treated as deductible only where it answered the statutory character of allowable gratuity expenditure; on the facts accepted, the disallowance was deleted. The amendment introducing the second proviso to section 40(a)(ia) was held prospective, so the assessee could not limit the disallowance for non-deduction of tax at source to 30% for the relevant year, and that disallowance was upheld. The result was partial relief to the assessee. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400105