https://www.taxtmi.com/caselaws?id=411454 The Appellate Tribunal ITAT Mumbai allowed the appeal, deleting the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal held that the delay in approving the gratuity scheme did not warrant disallowance as the employer had no control over the fund. The assessee's contributions to the fund were deemed legitimate, and the deduction was allowed. en-us Fri, 09 Jul 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411454 The Appellate Tribunal ITAT Mumbai allowed the appeal, deleting the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal held that the delay in approving the gratuity scheme did not warrant disallowance as the employer had no control over the fund. The assessee's contributions to the fund were deemed legitimate, and the deduction was allowed. Case-Laws Income Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411454