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    <title>2018 (12) TMI 1913 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the disallowance of the gratuity payment and directing the assessing officer to examine the application for approval of the gratuity trust. The Tribunal emphasized that the assessee had taken all necessary steps and the trust was in accordance with standard procedures, leading to the decision in favor of the assessee. The order was pronounced on 20/12/2018.</description>
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      <title>2018 (12) TMI 1913 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=298326</link>
      <description>The Tribunal allowed the appeal of the assessee, setting aside the disallowance of the gratuity payment and directing the assessing officer to examine the application for approval of the gratuity trust. The Tribunal emphasized that the assessee had taken all necessary steps and the trust was in accordance with standard procedures, leading to the decision in favor of the assessee. The order was pronounced on 20/12/2018.</description>
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