https://www.taxtmi.com/caselaws?id=446946 The ITAT Mumbai remanded the case to the AO for verification of facts regarding two deductions. For gratuity expenditure under section 36(1)(v) read with section 43B, the tribunal held that contributions to approved gratuity funds are allowable under section 40A(7)(b) but required AO verification of actual payment before the due date of filing returns and confirmation of payment to an approved fund. For section 80G deduction on CSR expenditure, the tribunal directed AO to verify whether donees held valid certificates and other donation details before allowing the deduction in accordance with law. en-us Wed, 25 Oct 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446946 The ITAT Mumbai remanded the case to the AO for verification of facts regarding two deductions. For gratuity expenditure under section 36(1)(v) read with section 43B, the tribunal held that contributions to approved gratuity funds are allowable under section 40A(7)(b) but required AO verification of actual payment before the due date of filing returns and confirmation of payment to an approved fund. For section 80G deduction on CSR expenditure, the tribunal directed AO to verify whether donees held valid certificates and other donation details before allowing the deduction in accordance with law. Case-Laws Income Tax Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446946