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Income Tax - Highlights / Catch Notes

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Addition of payment to an unapproved gratuity fund - It is not ...

Income Tax

January 7, 2021

Addition of payment to an unapproved gratuity fund - It is not in dispute that the assessee has actually paid the money. In other words, the money has actually gone out from the hands of the assessee. Therefore, that the money paid towards the gratuity fund would not come to the assessee at any event. - Deduction allowed - AT

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