https://www.taxtmi.com/caselaws?id=22358 A gratuity provision is deductible when the liability first crystallises in the relevant year under the Payment of Gratuity Act and the statutory conditions for deduction are satisfied; the fact that employees rendered earlier service does not prevent deduction of the full provision. Salary expenditure on staff engaged in export development may also qualify for weighted deduction under section 35B(1)(b)(v) where the activity is substantially export-promotional and the Tribunal's factual allocation is supportable on the record. The result is that both the gratuity claim and the export-related salary deduction were sustained in favour of the assessee. en-us Tue, 18 Jun 1991 00:00:00 +0530 Wed, 09 Dec 2009 14:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22358 A gratuity provision is deductible when the liability first crystallises in the relevant year under the Payment of Gratuity Act and the statutory conditions for deduction are satisfied; the fact that employees rendered earlier service does not prevent deduction of the full provision. Salary expenditure on staff engaged in export development may also qualify for weighted deduction under section 35B(1)(b)(v) where the activity is substantially export-promotional and the Tribunal's factual allocation is supportable on the record. The result is that both the gratuity claim and the export-related salary deduction were sustained in favour of the assessee. Case-Laws Income Tax Tue, 18 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22358