INCOME TAX : When provision for gratuity/leave encashment is done based on actuarial valuation, same cannot be held as an unascertained liability and cannot be added for purpose of computing book profits under section 115JBINCOME TAX : When provision for gratuity/leave encashment is done based on actuarial valuation, same cannot be held as an unascertained liability and cannot be added for purpose of computing book profits under section 115JBwww.taxmann.com Latest Case LawsRead More