https://www.taxtmi.com/caselaws?id=13209 The court upheld the Commissioner's decision, agreeing that the judgments in Kedarnath Jute Manufacturing and Bharat Earth Movers cases were applicable. It disagreed with the single judge's view on double benefit and the directive to reopen assessments for other years. The court held that the leave encashment liability should be allowed as a deduction with retrospective effect if a dispute was pending at the time of judgment delivery. The appeal was partly successful, quashing the directive to reopen assessments while affirming the dismissal of the writ petition. No costs were awarded, and parties could request an urgent certified copy of the order. en-us Fri, 10 Nov 2006 00:00:00 +0530 Wed, 27 May 2009 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13209 The court upheld the Commissioner's decision, agreeing that the judgments in Kedarnath Jute Manufacturing and Bharat Earth Movers cases were applicable. It disagreed with the single judge's view on double benefit and the directive to reopen assessments for other years. The court held that the leave encashment liability should be allowed as a deduction with retrospective effect if a dispute was pending at the time of judgment delivery. The appeal was partly successful, quashing the directive to reopen assessments while affirming the dismissal of the writ petition. No costs were awarded, and parties could request an urgent certified copy of the order. Case-Laws Income Tax Fri, 10 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13209