No disallowance of deduction just because gratuity scheme wasn’t approved by Competent Authority: ITAT

INCOME TAX : Where assessee had filed application to Competent Authority for approving gratuity scheme, non-approval of said scheme even after more than 14 years would not disentitle assessee to claim deduction of contribution made towards gratuity fund of employees

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316264/no-disallowance-of-deduction-just-because-gratuity-scheme-wasn’t-approved-by-competent-authority-itat.aspx