https://www.taxtmi.com/caselaws?id=400651 The Tribunal partly allowed the appeal for statistical purposes, remanding the issues of disallowance under Section 43B and gratuity payment to the AO for further verification. The other grounds of appeal were dismissed based on the Supreme Court's decision in Shree Choudhary Transport Company, which clarified the applicability of amendments to Section 40(a)(ia). en-us Mon, 12 Oct 2020 00:00:00 +0530 Thu, 12 Nov 2020 12:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400651 The Tribunal partly allowed the appeal for statistical purposes, remanding the issues of disallowance under Section 43B and gratuity payment to the AO for further verification. The other grounds of appeal were dismissed based on the Supreme Court's decision in Shree Choudhary Transport Company, which clarified the applicability of amendments to Section 40(a)(ia). Case-Laws Income Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400651