Section 2 in The Income Tax Act, 1961 [Entire Act]
under section 252 ; (5) "approved gratuity fund" means a gratuity fund which has been and continues to be approved by the Principal Chief Commissioner
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1 - 10 of 19706 (2.97 seconds)Section 36 in The Income Tax Act, 1961 [Entire Act]
approved superannuation fund, subject to such limits as may be prescribed for the purpose of recognising the provident fund or approving the superannuation fund ... assessee as an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit of his employees under
Section 4 in THE PAYMENT OF GRATUITY ACT, 1972 [Entire Act]
prescribed, exempt every employer who had already established an approved gratuity fund in respect of his employees and who desires to continue such arrangement ... every employer employing five hundred or more persons who establishes an approved gratuity fund in the manner prescribed from the provisions of sub-section
Section 40A in The Income Tax Act, 1961 [Entire Act]
payment of a sum by way of any contribution towards an approved gratuity fund, or for the purpose of payment of any gratuity, that ... paid out of such provision by way of contribution towards an approved gratuity fund or by way of gratuity to any employee shall
Shree Sajjan Mills Ltd vs Commissioner Of Income Tax, M.P. Bhopal ... on 8 October, 1985
contingent liability as a
provision for gratuity or a fund for gratuity. He might
create an approved gratuity fund for the exclusive benefit ... contingent liability as a
provision for gratuity or a fund for gratuity. He might
create an approved gratuity fund for the exclusive benefit
Section 23 in Finance Act, 1999 [Entire Act]
payment of a sum by way of any contribution towards an approved gratuity fund, or for the purpose of payment of any gratuity, that ... paid out of such provision by way of contribution towards an approved gratuity fund or by way of gratuity to any employee shall
Mihir Textiles Ltd. vs Commissioner Of Income-Tax on 5 October, 1995
gratuity on his retirement. The assessee had claimed that the amount of gratuity paid to an employee from an approved fund was not includible ... made to a recognised provident fund or an approved superannuation fund or contributions towards an approved gratuity fund under Clause (v) of Section
Commissioner Of Income-Tax vs New Swadeshi Mills Of Ahmedabad Ltd. on 9 March, 1983
assessee as an employer by way of contribution towards an approved gratuity fund created by him for the exclusive benefit, of his employees under ... payment of a sum by way of any contribution towards an approved gratuity fund, or for the purpose of payment of any gratuity, that
Commissioner Of Income-Tax vs Vellore Electric Corporation Ltd. on 29 October, 1997
when the assessee transferred partly by approved securities and partly by cash in favour of an approved gratuity fund under section ... assessee represented the additional gratuity payable as a result of the Gratuity Act and the gratuity liability has been fastened on the assessee during
M/S. The District Co - Operative Central ... vs The Acit,, Eluru on 25 January, 2018
respect
of any provision made for payment of gratuity unless the gratuity fund is
approved by the CIT. The Ld. CIT(A) further viewed that ... allowed only in respect of approved
gratuity fund. Since the Group Gratuity Scheme is not
approved by the CIT, according to the Revenue, it cannot