https://www.taxtmi.com/caselaws?id=239786 The appeal regarding the sustenance of an addition under section 43B(f) for the provision of leave salary for Assessment Year 2008-09 was dismissed. The Tribunal upheld the decision of the ld. CIT (A) and denied the deduction claimed by the assessee based on a provision without actual payment, in accordance with the amended statutory provisions requiring actual payment for claiming deductions under section 43B(f) related to leave salary provisions. en-us Thu, 31 Oct 2013 00:00:00 +0530 Fri, 22 Nov 2013 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239786 The appeal regarding the sustenance of an addition under section 43B(f) for the provision of leave salary for Assessment Year 2008-09 was dismissed. The Tribunal upheld the decision of the ld. CIT (A) and denied the deduction claimed by the assessee based on a provision without actual payment, in accordance with the amended statutory provisions requiring actual payment for claiming deductions under section 43B(f) related to leave salary provisions. Case-Laws Income Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239786