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<h1>Court rules gratuity as provision, not reserve for standard deduction calculation. Revenue wins.</h1> The High Court of Madhya Pradesh held that the provision for gratuity should be considered a 'provision' and not a 'reserve' for computing the capital ... Gratuity, Surtax The High Court of Madhya Pradesh ruled that the provision for gratuity made by the assessee should be treated as a 'provision' and not a 'reserve' for the purpose of computing the capital base for standard deduction. The Tribunal's decision was overturned, and the reference was answered in favor of the Revenue.
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