Sika India Pvt. Ltd., Kolkata vs Dcit, Cir-12(2), Kolkata, Kolkata on 30 October, 2019
(b) CIT v. National
tional Hydro Electric Power Corpn. Ltd Ltd.. [2010] 45 DTR
(Punj..&Har.) 117 In both the cases it has been held that the provision made
for gratuity is an ascertained liability and hence the same is deductible while
computing book profit under section 115JA/115
115JA/115JB. JB. In the second mentioned
case, it has been held that the provision made for leave encashment, post post-