https://www.taxtmi.com/caselaws?id=200649 The Tribunal set aside the Ld CIT(A)'s order disallowing the provision for leave encashment under sec. 43B(f) of the Act. The Tribunal directed the AO to re-evaluate the issue in accordance with the Supreme Court's decision in the Exide Industries Ltd case, as the Kerala High Court's ruling on the unconstitutionality of sec. 43B(f) was stayed by the Supreme Court. The appeal by the assessee was treated as allowed for statistical purposes. en-us Fri, 06 Dec 2013 00:00:00 +0530 Wed, 23 Jan 2019 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200649 The Tribunal set aside the Ld CIT(A)'s order disallowing the provision for leave encashment under sec. 43B(f) of the Act. The Tribunal directed the AO to re-evaluate the issue in accordance with the Supreme Court's decision in the Exide Industries Ltd case, as the Kerala High Court's ruling on the unconstitutionality of sec. 43B(f) was stayed by the Supreme Court. The appeal by the assessee was treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200649