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of ITAT adjudicated multiple tax-related issues for the assessee. The tribunal disallowed leave encashment provision under section 43B(f), holding that if provision is made in an earlier year and not paid by the income tax return filing due date, deduction cannot be claimed. For warranty provision and software maintenance charges, the tribunal largely ruled in favor of the assessee, directing the Assessing Officer to follow previous coordinate bench decisions. Regarding liquidated damages, the tribunal allowed claims for TATA AIG agreement and remanded the BSNL agreement issue back to the Assessing Officer for further verification, maintaining a nuanced approach to the assessee's tax claims across different contractual contexts.
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