Disallowance of “Provision for leave travelling allowance” - the ...

Leave Travel Allowance Disallowance Upheld; Deduction Possible for Actual Expenses Incurred and Debited During Relevant Year.

October 11, 2021

Case Laws Income Tax AT

Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order of CIT(A) in confirming the disallowance, sustained - the actual expenditure towards leave travel expenses, if any, incurred by the assessee and debited to provision for leave travelling allowance during the year under consideration may be allowed as deduction. - AT

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Disallowance of “Provision for leave travelling allowance” - the ...

Leave Travel Allowance Disallowance Upheld; Deduction Possible for Actual Expenses Incurred and Debited During Relevant Year.

October 11, 2021

Case Laws Income Tax AT

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