https://www.taxtmi.com/caselaws?id=791924 Gratuity adjustment against excess contribution to an approved gratuity trust was treated as allowable, because it was not a fresh provision or unpaid liability. Lease rental and professional fee payments attracted section 40(a)(ia) consequences; subsequent-year deduction after TDS payment did not prevent the disallowance, and short deduction also triggered proportionate disallowance. Waiver of interest was sustained as an addition. A statutory Ind-AS transition amount was not to be treated as prior period expense in normal computation. Repair and maintenance costs remained revenue expenditure despite book capitalisation, and CSR was not deductible from book profit computation because no specific adjustment is provided under the book-profit provisions. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791924 Gratuity adjustment against excess contribution to an approved gratuity trust was treated as allowable, because it was not a fresh provision or unpaid liability. Lease rental and professional fee payments attracted section 40(a)(ia) consequences; subsequent-year deduction after TDS payment did not prevent the disallowance, and short deduction also triggered proportionate disallowance. Waiver of interest was sustained as an addition. A statutory Ind-AS transition amount was not to be treated as prior period expense in normal computation. Repair and maintenance costs remained revenue expenditure despite book capitalisation, and CSR was not deductible from book profit computation because no specific adjustment is provided under the book-profit provisions. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791924