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    <title>LIC Premiums for Employee Gratuity Liabilities Deductible Under Income Tax Act Section 36(1)(v) for Appellant&#039;s Contributions.</title>
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    <description>The entire contributions paid by the appellant/assessee to the LIC as premium for the policy obtained for indemnification of the gratuity liability towards the employees even for the prior years, when the employees were in the employment of the Company taken over would be eligible for deduction under Section 36(1)(v).</description>
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      <description>The entire contributions paid by the appellant/assessee to the LIC as premium for the policy obtained for indemnification of the gratuity liability towards the employees even for the prior years, when the employees were in the employment of the Company taken over would be eligible for deduction under Section 36(1)(v).</description>
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