{"id":2082,"date":"2018-08-24T15:50:17","date_gmt":"2018-08-24T15:50:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/prakash-software-solution-p-ltd-v-ito-2018-161-dtr-9-ahd-trib\/"},"modified":"2019-04-19T15:53:56","modified_gmt":"2019-04-19T15:53:56","slug":"prakash-software-solution-p-ltd-v-ito-2018-161-dtr-9-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/prakash-software-solution-p-ltd-v-ito-2018-161-dtr-9-ahd-trib\/","title":{"rendered":"Prakash Software Solution (P) Ltd. v. ITO (2018) 161 DTR 9 \/ 191 TTJ 64(Ahd.) (Trib)"},"content":{"rendered":"<p>Tribunal held that, <em>payment to a gratuity fund on a date prior to date of approval of a gratuity fund. Deduction cannot be denied . Followed ,CIT v. <\/em>\u00a0Jaipur Thar Grameen Bank(2016) 388 ITR 228( Raj) (HC) \u00a0. Tribunal observed that , notwithstanding the effective date of approval set out by the Commissioner in his approval order, the approval granted to the employees&#8217; gratuity trust must be treated as effective from date of set-up of trust and, on that basis, the contribution made by the assessee to the said trust was held to be admissible as deduction under S. 36(1)(v) of the Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(v); Contribution approved gratuity fund -Payment to a gratuity fund on a date prior to date of approval of a gratuity fund- Deduction cannot be denied .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2082","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-xA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2082"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2082\/revisions"}],"predecessor-version":[{"id":4973,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2082\/revisions\/4973"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}