Dismissing the appeals of the assessee the Court held that ; according to the provisions of section 143(1A) the additional tax was chargeable if the loss declared by the assessee was reduced as a result of adjustments. Whether or not the assessee was entitled to the deduction under section 80P was not a relevant factor for the purposes of charging additional tax under section 143(1A) . When the assessee did not produce any evidence that it had made payment of gratuity and bonus which were statutory dues, the Assessing Officer was justified in making adjustment of such amounts not paid. There was no error in the order passed by the Tribunal. ( AY. 1990-91, 1994-95 , 1995 -96)