{"id":24414,"date":"2022-01-29T12:29:25","date_gmt":"2022-01-29T06:59:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-securities-limited-v-dcit-2021-191-itd-1-mum-trib\/"},"modified":"2022-01-29T12:29:25","modified_gmt":"2022-01-29T06:59:25","slug":"tata-securities-limited-v-dcit-2021-191-itd-1-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-securities-limited-v-dcit-2021-191-itd-1-mum-trib\/","title":{"rendered":"Tata Securities Limited v. DCIT (2021) 191 ITD 1 (Mum.)(Trib.)"},"content":{"rendered":"<p>Assessee paid certain amount towards a gratuity scheme benefit of its employees and applied for approval of gratuity scheme in year 2007.While completing assessment for assessment years 2011-12 and 2014-15 the Assessing Officerhad allowed deduction claimed towards provision created for gratuity. Relevant year the Assessing Officer disallowed the claim. Tribunal held that\u00a0\u00a0 non-approval of\u00a0 scheme even after more than 7 years, would not disentitle assessee to claim deduction.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(I)(v) : Contribution approved gratuity fund-Approval of Commissioner-Non-approval of scheme after more than 14 years-Contribution made cannot be disallowed. [S. 40(a)(ia)]  <\/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":[21],"tags":[],"class_list":["post-24414","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6lM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24414","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=24414"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24414\/revisions"}],"predecessor-version":[{"id":24415,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/24414\/revisions\/24415"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=24414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=24414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=24414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}