MAT - Book profit adjustments - when the provision for gratuity is being made on the basis of actuarial...

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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