https://www.taxtmi.com/caselaws?id=25843 An approved gratuity fund remains binding on the assessing authority until the Commissioner withdraws approval, so deduction under section 36(1)(v) cannot be restricted by re-examining whether the contribution is excessive or inconsistent with the fund rules. The employer's gratuity contribution must be tested under rule 103 on the contractual salary structure and gratuity formula, not by reference to salary actually paid in a particular period. On that basis, the contribution to the approved gratuity fund was deductible and the Revenue's disallowance was unsustainable. en-us Wed, 11 Feb 1987 00:00:00 +0530 Mon, 01 Feb 2010 12:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25843 An approved gratuity fund remains binding on the assessing authority until the Commissioner withdraws approval, so deduction under section 36(1)(v) cannot be restricted by re-examining whether the contribution is excessive or inconsistent with the fund rules. The employer's gratuity contribution must be tested under rule 103 on the contractual salary structure and gratuity formula, not by reference to salary actually paid in a particular period. On that basis, the contribution to the approved gratuity fund was deductible and the Revenue's disallowance was unsustainable. Case-Laws Income Tax Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25843