Penalty Upheld for Gratuity Provision Disallowance; Mistake Not Bona Fide Without Ledger Evidence, No Voluntary Disclosure.

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....Levy of penalty on disallowances on account of provision for gratuity - It s not a case of voluntary and suo moto disclosure of income. It is also not a case where the mistake can be said to be bonafide, as relevant evidences in the shape of ledger accounts were not furnished - levy of penalty confirmed - AT....