https://www.taxtmi.com/highlights?id=70143 Disallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A allowed the claim of assessee - Merely because the petitioner did not provide an additional declaration in the return that the scheme though approved, the pentioner is unable to produce a copy of the order approved by the Commissioner after long gap of time, cannot be categorized as failure on the part of the petitioner to disclose truly and fully all material facts. - AT en-us Mon, 05 Jun 2023 12:32:22 +0530 Mon, 05 Jun 2023 12:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70143 Disallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A allowed the claim of assessee - Merely because the petitioner did not provide an additional declaration in the return that the scheme though approved, the pentioner is unable to produce a copy of the order approved by the Commissioner after long gap of time, cannot be categorized as failure on the part of the petitioner to disclose truly and fully all material facts. - AT Highlights Income Tax Mon, 05 Jun 2023 12:32:22 +0530 https://www.taxtmi.com/highlights?id=70143