https://www.taxtmi.com/caselaws?id=410377 The Appellate Tribunal remanded the matter to the Assessing Officer to verify the gratuity contribution made by the appellant during the relevant year. The Tribunal directed the AO to grant the benefit of section 40A(7) if the contribution was indeed made during the assessment year. The appellant's appeal was allowed for statistical purposes, with the order issued on 14.07.2021. en-us Wed, 14 Jul 2021 00:00:00 +0530 Sat, 31 Jul 2021 09:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410377 The Appellate Tribunal remanded the matter to the Assessing Officer to verify the gratuity contribution made by the appellant during the relevant year. The Tribunal directed the AO to grant the benefit of section 40A(7) if the contribution was indeed made during the assessment year. The appellant's appeal was allowed for statistical purposes, with the order issued on 14.07.2021. Case-Laws Income Tax Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410377