Provision for sick leave liability - based on the basis of ...
Sick leave liabilities based on notional figures not deductible under income tax; Section 43B(f) inapplicable.
September 18, 2017
Case Laws Income Tax AT
Provision for sick leave liability - based on the basis of notional figures - such notional liability cannot be allowed as deduction - section 43B(f) is not applicable.
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