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2021 (3) TMI 253 - AT - Income TaxMAT computation u/s 115JB - Addition of provision for gratuity treated as unascertained liability for calculation of Book profits u/s 115JB - HELD THAT:- Assessee company has for the first time has filed actuarial valuation report of Gratuity liability as on 31.03.2016 - As revenue submitted that an opportunity be provided to verify the facts on liability of gratuity. We find that the CIT(A) has made an observation of the order that the assessee neither in the assessment proceedings nor in the appellate proceedings has submitted working or demonstrated the amount of 43,30,736/- has been determined on the basis of actuarial valuation. Considering the principles of natural justice and the fact that the A.O should not be deprived to verify and examine the claims. We set-aside the order of the Ld.CIT(A) and restore the disputed issue to the file of the A.O for limited purpose to verify and examine the evidences and allow the claim of the assessee. The grounds of appeal of the assessee are allowed for statistical purposes.
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