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 entriesPlease become a Premium member. If you are already a Premium member, login here to access the full content.