https://www.taxtmi.com/caselaws?id=24792 Gratuity deduction under section 40A(7)(b)(i) requires a provision or appropriation in the relevant accounting year for contribution to an approved gratuity fund, or gratuity that became payable during that year. Merely identifying an amount and claiming it in a revised return is insufficient where no provision was recorded in the books and no contribution was made. An approved fund and its rules do not, by themselves, create an annually accruing statutory liability where they impose no fixed annual contribution obligation. The principle that omission of a book entry does not defeat a statutory liability does not apply where liability has not accrued by operation of law. en-us Mon, 27 Jun 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24792 Gratuity deduction under section 40A(7)(b)(i) requires a provision or appropriation in the relevant accounting year for contribution to an approved gratuity fund, or gratuity that became payable during that year. Merely identifying an amount and claiming it in a revised return is insufficient where no provision was recorded in the books and no contribution was made. An approved fund and its rules do not, by themselves, create an annually accruing statutory liability where they impose no fixed annual contribution obligation. The principle that omission of a book entry does not defeat a statutory liability does not apply where liability has not accrued by operation of law. Case-Laws Income Tax Mon, 27 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24792