TMI BlogDisallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A...Disallowance of Gratuity paid towards LIC fund which was not approved by Income Tax Authority - CIT-A allowed the claim of assessee - Merely because the petitioner did not provide an additional declaration in the return that the scheme though approved, the pentioner is unable to produce a copy of the order approved by the Commissioner after long gap of time, cannot be categorized as failure on the part of the petitioner to disclose truly and fully all material facts. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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