Applicability of 43B for gratuity paid by a forgien branch

What is the treatment for gratuity paid by a forgien branch to its employess in abroad in computing the total income of tha company under income tax act 1961?Is it required to consider Sec 43B in computing total income of the company.

What is the basis for disallowing of expenditure u/s 14A.

is interest paid on VAT allowable expenditure as per Income Tax Act,1961

1)Gratuity paid is an allowable expenditure.

2) Dissallowance of expenditure? Where?

 14A talks about computation of expenditure relating to exempted income.

3) Should be allowable.