https://www.taxtmi.com/caselaws?id=58534 The Tribunal upheld the decision allowing the initial contribution to the gratuity fund as a deduction under section 36(1)(iv) of the Income-tax Act, 1961. It also interpreted section 40A(7) and found that the provision made for payment towards an approved gratuity fund, payable in the previous year, fell under an exception, permitting its deduction under section 36(1)(v) or section 37. en-us Fri, 24 Apr 1981 00:00:00 +0530 Mon, 20 Dec 2010 14:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58534 The Tribunal upheld the decision allowing the initial contribution to the gratuity fund as a deduction under section 36(1)(iv) of the Income-tax Act, 1961. It also interpreted section 40A(7) and found that the provision made for payment towards an approved gratuity fund, payable in the previous year, fell under an exception, permitting its deduction under section 36(1)(v) or section 37. Case-Laws Income Tax Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58534