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TMI Blog2013 (11) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... mere provision unless the amount is actually paid - The assessee has admittedly not made the payment of the amount – Deduction cannot be allowed – Decided against assessee. - I.T.A .No.-2559/Del/2013 - - - Dated:- 31-10-2013 - R S Syal And Rajpal Yadav, JJ. For the Appellants : Shri Pradeep Dinodia, Shri R K Kapoor, Adv. For the Respondent : Ms Niddi Srivastava, Sr. DR ORDER:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t material on record, it is observed that the Hon ble Supreme Court in Bharat Earth Movers vs. CIT (2000) 245 ITR 428 (SC) held that deduction on account of provision of leave salary is available. The legislature, in its wisdom, nullified the effect of this judgment by way of insertion of clause (f) to section 43B by the Finance Act 2001 w.e.f. 1.04.2002. The effect of this insertion is that any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal. However, it is important to note that the Hon ble Supreme Court vide its judgment dated 8.5.2009 in CIT Vs. Exide Industries Ltd. and Another has stayed the operation until further orders of the Hon ble Calcutta High Court judgment in Exide Industries. It has further been held by the Hon ble Supreme Court that : 'the assessee would, during the pendency of this Civil Appeal, pay tax as if Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment in Exide Industries Ltd. (supra), which was the solitary basis for its decision, was not brought to the notice of Their Lordships. In view of the clear enunciation of law by the Hon ble Supreme Court, we are of the considered opinion that the deduction u/s 43B (f) cannot be allowed on the making of a mere provision unless the amount is actually paid. As the assessee has admittedly not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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