https://www.taxtmi.com/caselaws?id=779499 ITAT LUCKNOW - AT directed the AO to modify the demand and vacate the portion attributable to disallowance of gratuity under section 40A(7), since AO had earlier allowed the claim in proceedings under section 143(3); ground no.1 allowed. The tribunal also upheld the AO's power to make disallowances for delayed employer contributions to welfare funds while processing returns under section 143(1)(a) post-amendment, observing that subsequent judicial developments render prior contrary precedents inapplicable and permit adjustments indicated by audit information. en-us Tue, 19 Aug 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779499 ITAT LUCKNOW - AT directed the AO to modify the demand and vacate the portion attributable to disallowance of gratuity under section 40A(7), since AO had earlier allowed the claim in proceedings under section 143(3); ground no.1 allowed. The tribunal also upheld the AO's power to make disallowances for delayed employer contributions to welfare funds while processing returns under section 143(1)(a) post-amendment, observing that subsequent judicial developments render prior contrary precedents inapplicable and permit adjustments indicated by audit information. Case-Laws Income Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779499