" After quoting in the course of its judgment the above passage, the High Court proceeded to observe as follows: "Having regard to the test applicable in connection with the contentions made by Mr. Palkhiwala, what required to be investigated is whether the payments in question were made as a matter of practice which had affected the quantum of salary or whether there was an expectation by the employees (whose employment was terminated) of getting a gratuity or, in the alternative, the above sums were expended on the 891 ground of commercial expediency and in order indirectly to facilitate the carrying on of the business." After making the above observation, the High Court held that the Company had not placed any evidence to show that there was a practice in the Company to pay compensation even though its attention was drawn that in the past i.e. between 1946 and 1952, the Company had paid such compensation in two cases on the basis of one month 's basic salary for each year of service.