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        Income Tax

        2004 (11) TMI 101 - HC - Income Tax

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        High Court rules for assessee, deletes liability for unpaid leave wages citing precedent cases. The High Court ruled in favor of the assessee, deleting an addition for liability towards unpaid leave with wages due to workers not availing leave, ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              High Court rules for assessee, deletes liability for unpaid leave wages citing precedent cases.

                              The High Court ruled in favor of the assessee, deleting an addition for liability towards unpaid leave with wages due to workers not availing leave, citing precedent cases.


                              The High Court of Punjab and Haryana ruled in favor of the assessee, deleting an addition of Rs. 1,51,552 for liability towards leave with wages not paid as workers did not avail leave. The decision was based on precedent cases Bharat Earth Movers v. CIT, CIT v. Oswal Woollen Mills Ltd., and CIT v. Oswal Woollen Mills Ltd. (No. 2).
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