https://www.taxtmi.com/highlights?id=44713 Provision made towards gratuity - the meaning as given in section 43B cannot be said to be the same as in section 40A(7)(b)(i) - it is not necessary that actual payment has to be made - If such amount is earmarked for payment of gratuity, i.e., provision is made for payment of gratuity, the amount has to be allowed for deduction. en-us Mon, 25 Feb 2019 05:25:26 +0530 Mon, 25 Feb 2019 05:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44713 Provision made towards gratuity - the meaning as given in section 43B cannot be said to be the same as in section 40A(7)(b)(i) - it is not necessary that actual payment has to be made - If such amount is earmarked for payment of gratuity, i.e., provision is made for payment of gratuity, the amount has to be allowed for deduction. Highlights Income Tax Mon, 25 Feb 2019 05:25:26 +0530 https://www.taxtmi.com/highlights?id=44713