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    Income Tax

    MAT adjustment - provision for gratuity and leave encashment -...

    Appellate authorities can address MAT adjustments for gratuity and leave encashment if all facts are recorded.

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    Income TaxApril 22, 2017Case LawsAT

    MAT adjustment - provision for gratuity and leave encashment - Even though the A.O. could not have entertained the said claim but it does not impinge upon the appellate authorities to entertain such a claim if all the facts are there on record- AT

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