Leave encashment expenditure - the appellant did not raise any ...

Case Laws     Income Tax

September 27, 2019

Leave encashment expenditure - the appellant did not raise any such plea before the Tribunal. In any event, even if such a plea were to be raised, there is little that the Tribunal could have done about it since it was for the appellant to claim the said allowance in the years in which actually the leave encashment amounts were paid to the employees - HC

View Source