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    Income Tax

    MAT - Book profit adjustments - when the provision for gratuity...

    Provision for Gratuity via Actuarial Valuation Exempt from Unascertained Liability in Section 115JB, Income Tax Act.

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    Income TaxMarch 11, 2018Case LawsAT

    MAT - Book profit adjustments - when the provision for gratuity is being made on the basis of actuarial valuation, it cannot be said to be an unascertained liability and added in terms of clause (c) to Explanation (1) to section 115JB of the I.T. Act. - AT

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