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2023 (1) TMI 474 - ITAT PUNEAssessment of trust - Disallowance of Provision for Gratuity u/s. 40A(7) - Revenue seeking to revive sec. 40A(7)(b) disallowance - the said provisions were not applicable to the assessee as its income was chargeable to tax under the head "Income from other sources" - HELD THAT:- As decided in assessee own case [2017 (3) TMI 79 - ITAT PUNE], [2017 (5) TMI 1408 - ITAT PUNE] and [2017 (5) TMI 1364 - ITAT PUNE] while computing the total income of the appellant u/s. 11 of the Act, the claim of the appellant in regard to provision for gratuity should be allowed. Suffice to say, it has already on record that this tribunal's various coordinate bench's (supra) have already rejected Revenue's identical contentions in preceding assessment years in assessee's cases itself. There is no distinction on facts or law raised from the Revenue side before us. We thus adopt judicial consistency to uphold the CIT(A)'s above extracted findings deleting sec. 40A(7)(b) disallowance in very terms. The Revenue fails in its sole substantive ground.
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