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2019 (1) TMI 1861 - AT - Income TaxAddition u/s 36(1) or 37(1) - Disallowance made in respect of payment to unapproved gratuity fund - HELD THAT:- As decided in own case [2017 (6) TMI 1342 - ITAT PUNE] amount paid towards unapproved gratuity fund can be deducted under section 37(1) of the Act, though not under section 36(1)(v) of the Act. The amount which has been paid by the assessee towards an unapproved gratuity fund is duly allowable as deduction under section 37(1) of the Act though the assessee is not entitled to claim the deduction under section 36(1)(v) of the Act. Accordingly, the ground of appeal No.1 raised by the assessee is allowed
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