https://www.taxtmi.com/highlights?id=60286 Assessment of trust - Addition on account of provisions of gratuity and prior period expenses - In fact, the assessee had made claim u/s 10(23)(iiiab) of the Act. Therefore, we do not find any infirmity in treating the income at NIL by Ld.CIT(A). Thus, grounds raised by the Revenue are dismissed. - AT en-us Thu, 28 Oct 2021 22:04:27 +0530 Thu, 28 Oct 2021 22:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60286 Assessment of trust - Addition on account of provisions of gratuity and prior period expenses - In fact, the assessee had made claim u/s 10(23)(iiiab) of the Act. Therefore, we do not find any infirmity in treating the income at NIL by Ld.CIT(A). Thus, grounds raised by the Revenue are dismissed. - AT Highlights Income Tax Thu, 28 Oct 2021 22:04:27 +0530 https://www.taxtmi.com/highlights?id=60286