Disallowing the deduction claimed as amount paid towards gratuity fund for which approval from the concerned CIT is pending


Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The assessee is in appeal against the order dated 16.09.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3) of the Income Tax Act, 1961, (“the Act”) for the A.Y. 2004-05.

Citation :
M/s. Jones Lang LaSalle Property Consultants India Pvt. Ltd., 1108-1110, Ashoka Road, Barakhamba Road, New Delhi Appellant Vs. Income Tax Officer, Ward – 4(1), C.R. Building, New Delhi PAN: AACL 2089 B Respondent

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