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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Premium towards leave encashment - provision for leave ...


Leave Encashment Allowed When Based on Proportional Scheme Aligned with Employee Entitlements.

August 5, 2015

Case Laws     Income Tax     AT

Premium towards leave encashment - provision for leave encashment was held to be allowable if the same was based on a particular scheme proportionately with the entitlements earned by the employees - AT

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