https://www.taxtmi.com/caselaws?id=55968 The Tribunal upheld the AC's decision to confirm the prima facie adjustment of Rs. 16,46,88,902 for the provision of gratuity under Section 143(1)(a) of the Act, as the gratuity fund was unapproved, rendering it inadmissible. The appeal was dismissed, and the challenge to the jurisdiction of the Dy. CIT in passing the intimation under Section 143(1)(a) was rejected due to failure to raise the issue in a timely manner. en-us Mon, 14 Feb 1994 00:00:00 +0530 Tue, 30 Nov 2010 18:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55968 The Tribunal upheld the AC's decision to confirm the prima facie adjustment of Rs. 16,46,88,902 for the provision of gratuity under Section 143(1)(a) of the Act, as the gratuity fund was unapproved, rendering it inadmissible. The appeal was dismissed, and the challenge to the jurisdiction of the Dy. CIT in passing the intimation under Section 143(1)(a) was rejected due to failure to raise the issue in a timely manner. Case-Laws Income Tax Mon, 14 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55968