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2017 (6) TMI 436 - AT - Income TaxAddition u/s 36(1)(v) - payment to gratuity fund in the revised return - Held that:- It is the case of the Assessing Officer that the payment is made to unapproved gratuity fund is not an allowable expenses as per provisions of section 36(1)(v) of the Act. Assessee has not placed any material on record suggesting that the gratuity fund is approved. However, the issue is restored to the file of the Assessing Officer for deciding the issue, afresh after verifying whether the fund has been approved or not and decide the issue in the light of Tribunal’s order in assessee’s own case pertaining to the A.Y 2011-12. Disallowance on a/c of PF & ESI - Held that:- Assessing Officer rejected the claim merely on the basis that the department has preferred Special Leave Petition against the judgment of the Hon’ble Rajasthan High Court in the case of Commissioner of Income Tax vs. State Bank of Bikaner & Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT]and Commissioner of Income Tax vs. Jaipur Vidyut Vitran Nigam Ltd. [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT]. However, ld. CIT(A) in the appeal following the judgments of Hon’ble Jurisdictional High Court allowed the claim of the assessee and deleted the disallowance. We do not see any infirmity in the order of the Ld. CIT(A). Therefore, we uphold the same. The judgment of the Hon’ble Jurisdictional High Court which admittedly has not been overruled by the Hon’ble Supreme Court. - Decided against revenue
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