https://www.taxtmi.com/caselaws?id=293777 The Tribunal in Pune allowed the appeal for the assessment year 2013-14, overturning the disallowance of contributions to an unapproved gratuity fund. The Tribunal emphasized the deductibility of such payments under section 37(1) of the Income Tax Act, despite lacking approval under section 36(1)(v). The decision was based on relevant legal precedents and the distinction from a previous case, setting aside the Ld. CIT(Appeals)'s order and granting relief to the assessee. en-us Wed, 30 Jan 2019 00:00:00 +0530 Wed, 03 Mar 2021 10:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293777 The Tribunal in Pune allowed the appeal for the assessment year 2013-14, overturning the disallowance of contributions to an unapproved gratuity fund. The Tribunal emphasized the deductibility of such payments under section 37(1) of the Income Tax Act, despite lacking approval under section 36(1)(v). The decision was based on relevant legal precedents and the distinction from a previous case, setting aside the Ld. CIT(Appeals)'s order and granting relief to the assessee. Case-Laws Income Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293777