Assessee-bank made annual provisions for gratuity and leave encashment based on total number of employees, following AS-15, without treating those as expenses in books.  Those provisions were debited to employee benefits (Schedule 16) but were not claimed as actual expenses; only actual payments made to employees were claimed.  At year-end, assessee deducted those provisions from Schedule 16, resulting in net expenses in profit and loss account.Assessing Officer held  that those amounts did not pertain to current year and should not be reduced from profit and loss account. CIT(A) affirmed the order of the AO.On appeal the Tribunal held that   amount which was being debited to assessee’s profit and loss account was after excluding provisions of gratuity and leave encashment and real expenses pertaining to assessment year under consideration were taken into account only.Therefore, findings of Assessing Officer that same amount did not pertain to year under consideration did not match with accounting treatment made by assessee-bank, and  amount not to be reduced  earlier year provisions from current profit and loss account. (AY. 2015-16)