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2019 (11) TMI 1103 - AT - Income TaxAddition made on account of excess provision of gratuity and leave encashment - HELD THAT:- As perused the materials available on record and gone through the orders of the authorities below. We find that CIT(A) has given a finding on fact that all the payments have been actually made. This fact is not controverted by the revenue, therefore, we do not see any reason to interfere with the finding of the Ld. CIT(A). Ground raised by the revenue is rejected. Addition u/s 40(a)(ia) - CIT(A) justification in reducing the addition - HELD THAT:- We find that Ld. CIT(A) has followed the judicial pronouncements applicable on the facts of the present case, therefore, the view of the Ld. CIT(A) is affirmed as the revenue failed to bring any judgement of the Hon'ble jurisdictional High Court on this issue. Addition on account of provision of gratuity and leave encashment - HELD THAT:- CIT(A) has given a finding on fact that the payments were actually made in the year under appeal, therefore, in view of the aforesaid provision, we do not see any infirmity in to the finding of CIT(A) and the same is hereby affirmed. This ground of the revenue’s appeal is rejected.
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