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2004 (12) TMI 54 - PUNJAB AND HARYANA HIGH COURTWhether the assessee could claim deduction in lieu of the provision made for gratuity despite the fact that gratuity fund had not been approved by the Commissioner of Income-tax - assessee fulfilled the conditions enumerated in section 40A(7) only on March 26, 1979. Therefore, it was not entitled to claim deduction of Rs. 33,542 on account of provision for gratuity in the year 1978-79. Assessee could neither show that his client had challenged the order dated passed by CIT nor that the same suffers from any jurisdictional defect - we have no hesitation to hold that the Tribunal committed a serious error by ordering deduction of Rs. 33,542 on account of provision for gratuity made by the assessee - question referred to this court is answered in favour of the Revenue and against the assessee.
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