https://www.taxtmi.com/caselaws?id=268886 The tribunal upheld the disallowance under section 43B (f) of the Income Tax Act for three assessment years due to unpaid provision of leave encashment. Despite arguments challenging the constitutionality of the provision and citing judicial precedents, the tribunal emphasized adherence to the law until the appeal decision. The tribunal clarified that leave encashment falls under section 43B (f) as a contractual payment for accrued leave, leading to the disallowance for all three years as the amounts were not paid by the income tax return due date. en-us Mon, 09 Nov 2015 00:00:00 +0530 Fri, 04 Dec 2015 15:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268886 The tribunal upheld the disallowance under section 43B (f) of the Income Tax Act for three assessment years due to unpaid provision of leave encashment. Despite arguments challenging the constitutionality of the provision and citing judicial precedents, the tribunal emphasized adherence to the law until the appeal decision. The tribunal clarified that leave encashment falls under section 43B (f) as a contractual payment for accrued leave, leading to the disallowance for all three years as the amounts were not paid by the income tax return due date. Case-Laws Income Tax Mon, 09 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268886