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2017 (6) TMI 522 - HC - Income TaxProvisions regarding payment of gratuity - held that:- Assessee paid gratuity on 13.09.2001 - gratuity was payable uptill 31.12.2001 and the due date for filing the return was 30.11.2001 - first proviso to Sec 43B as inserted by the FA, 2003 is retrospective in nature and is operative w.e.f. 1st April, 1988 - thus the gratuity was paid within the due date of filing of the return - Decided in favor of assessee
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