https://www.taxtmi.com/caselaws?id=307107 The Tribunal upheld the CIT-A's decisions in both issues, dismissing the revenue's appeal in its entirety. The deletion of gratuity liability disallowance was supported by interpretations of relevant sections, distinguishing between contributions and accrued liabilities. Similarly, the deletion of disallowance of employees' contributions to Labour Welfare Board and PF was justified based on payments made within the grace period, following precedents set by High Court rulings. en-us Fri, 17 Mar 2017 00:00:00 +0530 Sun, 19 Mar 2023 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307107 The Tribunal upheld the CIT-A's decisions in both issues, dismissing the revenue's appeal in its entirety. The deletion of gratuity liability disallowance was supported by interpretations of relevant sections, distinguishing between contributions and accrued liabilities. Similarly, the deletion of disallowance of employees' contributions to Labour Welfare Board and PF was justified based on payments made within the grace period, following precedents set by High Court rulings. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307107