1983 (8) TMI 95

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..... e assessee. He was employed by M/s Killick Nixon Ltd. He left their service on 1st Feb., 1974. At that time, eight moths leave was due to him. He was allowed by the company to encash three months leave. After adjustment of tax deducted, an amount of Rs. 17,000 was paid to him on 9th April, 1974. 2. Against the inclusion, the assessee's submission, firstly, is that the leave encashment is not ta .....

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..... herefore, we accept the submission that nothing had accrued for the asst. yr. 1974-75. In view of this, we do not consider the first submission i.e., whether it is taxable at all. 3. The second ground of appeal raised is the inclusion of Rs. 3,900 by way of bonus. The ITO has added this amount, but it is not clear how he got this figure. The AAC thought it necessary to remit the matter back. We .....

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