https://www.taxtmi.com/caselaws?id=222026 The Tribunal upheld the decision to allow the provision for leave encashment based on actuarial valuation, following the principles from the Metal Box Company case. The order passed by the ld. CIT(A) was deemed justifiable, and the Revenue's appeals were dismissed. en-us Fri, 15 Feb 2013 00:00:00 +0530 Thu, 11 Apr 2013 12:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222026 The Tribunal upheld the decision to allow the provision for leave encashment based on actuarial valuation, following the principles from the Metal Box Company case. The order passed by the ld. CIT(A) was deemed justifiable, and the Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222026