Deduction Allowed for Gratuity Claims Paid via LIC; Assessee Doesn't Control Contributed Funds to LIC.

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....Addition of claim towards staff gratuity - The assessee has no control over the funds contributed to LIC towards the gratuity. The assessee is receiving the gratuity payment directly from the LIC of India as per the scheme which is paid to the employee on happening of the event i. e. retirement or death or resignation. - Deduction allowed.....