2012 (7) TMI 1059

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....Komal Kishore Respondent by : Shri V. Raghavendra Rao O R D E R PER VIJAY PAL RAO, J.M.: This appeal by the Revenue is directed against the order of the Commissioner of Income-tax(Appeals)-IV, Hyderabad passed on 26/08/2011 for the assessment year 2008-09. 2. The revenue has raised the only ground in this appeal, as under:- ".The learned CIT(A) ought to have recognized that....

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....ated 15/02/2008. Aggrieved, the revenue is in appeal before us. 4. We have heard the learned DR as well as the learned counsel for the assessee and considered the relevant material on record. At the outset, we find that this issue has been considered and decided by this Tribunal in assessee's own case for AY 2001-02 & 2004-05 and thereafter for AY 2007-08. For the AY 2007-08, this Tribunal has ....

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....36(1). The deductions provided for in the following clauses shall be allowed in respect of gthe matter dealt with therein, in computing the income referred to in section 28. ....... (v) any sum paid by the assessee an an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit of him employees under the irrevocable trust". ....

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....in the case of Premier Cotton Shipping Mills Ltd. and the judgement of the jurisdictional High Court in the case of Warner Hindustan Ltd. (supra) it has to be allowed. 5. We have carefully gone through the judgement of the jurisdictional High Court in the case of Warner Hindustan Ltd. (supra). In the case therefore the jurisdictional High Court, the Provident Fund was approved by the CIT.....