https://www.taxtmi.com/caselaws?id=57505 The Tribunal remitted the matter of the additional liability for gratuity back to the AO for verification of actual contributions to the approved gratuity fund. The Tribunal upheld the CIT(A)'s decision to allow the provisions for gratuity for prior years and the actual contributions to the approved gratuity fund, finding that these amounts met the requirements of section 36(1)(v) of the Income-tax Act. en-us Tue, 28 Mar 1995 00:00:00 +0530 Fri, 10 Dec 2010 15:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57505 The Tribunal remitted the matter of the additional liability for gratuity back to the AO for verification of actual contributions to the approved gratuity fund. The Tribunal upheld the CIT(A)'s decision to allow the provisions for gratuity for prior years and the actual contributions to the approved gratuity fund, finding that these amounts met the requirements of section 36(1)(v) of the Income-tax Act. Case-Laws Income Tax Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57505