2015 (7) TMI 1408

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....pondent : Shri R. Dhiraj, Advocate. ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the CIT(Appeals)-I, Chennai, dated 15.10.2014 and pertains to assessment year 2007-08. 2. Shri A.V. Sreekanth, the Ld. Departmental Representative, submitted that the Assessing Officer disallowed the provision for Gratuity under Section 40(A)(7) of the Inc....

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....irming the identical order passed by the CIT(Appeals) for the assessment years 2005-06 and 2008- 09. The CIT(Appeals) has followed his own order for the assessment year 2005-06, which was in fact confirmed by the Tribunal by an order dated 03.07.2015 in I.T.A. Nos.2443 & 2444/Mds/2014. 4. We have considered the rival submissions on either side and perused the relevant material on record. It is no....