Income Tax Disallowance u/s 40A(7) for Gratuity Issues Sent Back for Further Examination Due to Filing Errors.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Disallowance u/s 40 A (7) - disallowance on account of gratuity has been made by the Central processing unit - There is a inconsistency in filing of the return of income by the assessee and therefore it is the duty of the assessee to show before the learned assessing officer the nature of the mistake and how it resulted into double disallowance. - Matter restored back - AT....