Disallowance of the provisions made for leave encashment - Post ...
Leave Encashment Deductions Post-April 2001 Only Allowed Upon Actual Payment in Previous Year.
January 2, 2024
Case Laws Income Tax AT
Disallowance of the provisions made for leave encashment - Post 01.04.2001, deduction of any sum on account of payment towards employees leave encashment would be allowed only in the previous year when assessee makes actual payment - AT
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