https://www.taxtmi.com/caselaws?id=366540 The revenue's appeal against the original assessment u/s 143(3) was successful as the Ld. CIT(A) deemed it erroneous and prejudicial to their interest. A fresh assessment led to two additions to the total income. The Tribunal upheld the AO's decision on the provision for wage revision but directed verification of the deduction claim for leave encashment. Payments made before the due date were allowed as deductions. The Tribunal's detailed analysis ensured a fair outcome, emphasizing compliance with legal requirements for deductions and additions to income, ultimately resolving the dispute justly. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366540 The revenue's appeal against the original assessment u/s 143(3) was successful as the Ld. CIT(A) deemed it erroneous and prejudicial to their interest. A fresh assessment led to two additions to the total income. The Tribunal upheld the AO's decision on the provision for wage revision but directed verification of the deduction claim for leave encashment. Payments made before the due date were allowed as deductions. The Tribunal's detailed analysis ensured a fair outcome, emphasizing compliance with legal requirements for deductions and additions to income, ultimately resolving the dispute justly. Case-Laws Income Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366540