https://www.taxtmi.com/caselaws?id=20846 An assessee's gratuity provision was held deductible in full where the employer's gratuity liability had arisen after the Payment of Gratuity Act came into force, and the deduction was not confined to the smaller actuarial amount quantified for the year. The court applied the settled principle that once the liability attached, the entire provision represented the relevant deductible liability. The question was therefore answered in favour of the assessee and against the Revenue. en-us Mon, 12 Oct 1992 00:00:00 +0530 Tue, 17 Nov 2009 15:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20846 An assessee's gratuity provision was held deductible in full where the employer's gratuity liability had arisen after the Payment of Gratuity Act came into force, and the deduction was not confined to the smaller actuarial amount quantified for the year. The court applied the settled principle that once the liability attached, the entire provision represented the relevant deductible liability. The question was therefore answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20846