Section 43B Relief Granted Because Evidence of Gratuity Payment Was Ignored

True Sparrow Systems Pvt. Ltd Vs DCIT (ITAT Ahmedabad) Gratuity Actually Paid Allowable u/s 43B — Disallowance Deleted Despite Accounting Through Salary Payable Ledger The Ahmedabad ITAT (C Bench) allowed the assessee’s appeal for AY 2021-22 and deleted the disallowance of ₹11,84,163 made under section 43B in respect of gratuity actually paid to two employees on their discontinuation. The Tribunal held that the lower authorities misread the accounting entries and wrongly concluded that no evidence of gratuity payment was furnished. On facts, the assessee had consistently followed a polic...