https://www.taxtmi.com/caselaws?id=241435 The ITAT Jodhpur bench allowed the appeal, ruling in favor of the assessee by deleting the additions made by the AO. The first issue regarding the addition of Rs. 1.47 lacs on account of the provision of PACS Manager salary was resolved in favor of the assessee based on a previous order of ITAT Jaipur bench. The second issue concerning the sustenance of the addition made on account of premium of 47 employees of leave encashment was also decided in favor of the assessee, following a decision of the Hon'ble Kerala High Court regarding the allowability of such expenses for business purposes. en-us Tue, 19 Feb 2013 00:00:00 +0530 Tue, 24 Dec 2013 06:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241435 The ITAT Jodhpur bench allowed the appeal, ruling in favor of the assessee by deleting the additions made by the AO. The first issue regarding the addition of Rs. 1.47 lacs on account of the provision of PACS Manager salary was resolved in favor of the assessee based on a previous order of ITAT Jaipur bench. The second issue concerning the sustenance of the addition made on account of premium of 47 employees of leave encashment was also decided in favor of the assessee, following a decision of the Hon'ble Kerala High Court regarding the allowability of such expenses for business purposes. Case-Laws Income Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241435