Suggest first check out about the Company B from the Credibility angle. If you can, try to to meet some employees AND ex-employees--and check out on how they treat employees & about their basic nature--intangible factors basically. The inputs you get from this exercise would lead you to a more accurate response from your end.
In principle, you MAY be right with you feeling--but unless you mention 'why would they like to trap you', at least from your perspective, it would be tough to take a call on this aspect.
All the Best.
7th April 2012 From India, Hyderabad
If the special Allowance is higher than basic salary , it is to your disadvantage that your gratuity will get tumbled in as much as the special callowness is considered as salary for the purpose of calculation of gratuity . On the contrary if it is called DA , then it will become part of salary ( basic Plus DA) entitling you to have the gratuity calculated on a sum( salary) comprising of Basic salary and DA.
In fact the fixation of special allownace in such huge proportion ( higher than Basic salary) is act of camouflage and subterfuge circumvent laws and deprive the employee of his gratuity and other statutory and other benefits linked basic salary
10th December 2018 From India, Chennai