Gratuity Deduction Can’t Be Denied for ITR–Audit Report Mismatch Without Verification

AT & T Global Network Services India Private Limited Vs ACIT (ITAT Delhi) The appeal before the Tribunal arose from an order dated 23.03.2025 passed by the Commissioner of Income Tax (Appeals), concerning Assessment Year 2021–22. The core issue pertained to the disallowance of ₹85,25,109 claimed as deduction towards gratuity paid by the assessee during the year, which was denied by the Assessing Officer under section 143(1) of the Income Tax Act, 1961. The assessee contended that the gratuity amount had actually been paid during the relevant year and was therefore allowable as a deduct...