https://www.taxtmi.com/caselaws?id=790176 Gratuity actually paid during the year was deductible under section 43B because the assessee supported the claim with audited accounts, notes to accounts, income computation, ledger extracts and salary vouchers showing actuarial provision and actual payment to two employees. On that record, the amount was treated as a paid liability rather than a mere provision, so the disallowance for alleged lack of evidence could not stand. The first appellate finding that no evidence had been furnished was held incorrect, and the disallowance under section 43B was deleted. en-us Mon, 19 Jan 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790176 Gratuity actually paid during the year was deductible under section 43B because the assessee supported the claim with audited accounts, notes to accounts, income computation, ledger extracts and salary vouchers showing actuarial provision and actual payment to two employees. On that record, the amount was treated as a paid liability rather than a mere provision, so the disallowance for alleged lack of evidence could not stand. The first appellate finding that no evidence had been furnished was held incorrect, and the disallowance under section 43B was deleted. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790176