https://www.taxtmi.com/caselaws?id=772350 The AT upheld disallowance of Rs. 17,99,901/- for unfunded gratuity provision under Sections 40A(7)(a) and 43B. The tribunal found the provision invalid as no separate funds were earmarked and no actual payment was made. While noting procedural irregularities in the assessment, the AT ultimately confirmed the disallowance, emphasizing that gratuity provisions require actual payment or funded allocation to qualify for tax deduction. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 06 Jun 2025 17:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772350 The AT upheld disallowance of Rs. 17,99,901/- for unfunded gratuity provision under Sections 40A(7)(a) and 43B. The tribunal found the provision invalid as no separate funds were earmarked and no actual payment was made. While noting procedural irregularities in the assessment, the AT ultimately confirmed the disallowance, emphasizing that gratuity provisions require actual payment or funded allocation to qualify for tax deduction. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772350