Provision for gratuity created before enactment of Gratuity Act to be allowed after enactment of sai

IT : Where on coming into force of Gratuity Act, 1972 assessee company became liable for first time in assessment year 1973-74 to provide gratuity to its employees which included current as well as past liability and assessee made provision of said amount on actuarial basis, assessee's claim for entire expenses was to be allowed