https://www.taxtmi.com/caselaws?id=434229 The Tribunal remanded the case to the Assessing Officer for further examination and verification of details regarding the disallowance of Provision for Gratuity under section 43B of the Income Tax Act. The Tribunal directed that if the disallowance under section 40A(7) had already covered the amount disallowed under section 43B, the latter should be deleted to prevent double disallowance. Additionally, if the amount of Rs. 69,692 had been paid during the year, relief should be granted to the assessee. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to be heard before a final decision is reached. en-us Thu, 12 Jan 2023 00:00:00 +0530 Mon, 20 Feb 2023 08:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434229 The Tribunal remanded the case to the Assessing Officer for further examination and verification of details regarding the disallowance of Provision for Gratuity under section 43B of the Income Tax Act. The Tribunal directed that if the disallowance under section 40A(7) had already covered the amount disallowed under section 43B, the latter should be deleted to prevent double disallowance. Additionally, if the amount of Rs. 69,692 had been paid during the year, relief should be granted to the assessee. The appeal was allowed for statistical purposes, providing the assessee with an opportunity to be heard before a final decision is reached. Case-Laws Income Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434229