https://www.taxtmi.com/caselaws?id=282966 The Tribunal upheld the CIT(A)'s order to allow the claim of the assessee regarding excise duty paid in advance, leave encashment provision, and payment in foreign currency. The matter of provision for leave encashment was remitted back to the AO for re-decision. The AO was directed to re-examine the payment in foreign currency with the requirement for the assessee to provide necessary details. The appeal for the assessment year 2009-10 mirrored the decisions of the previous year, with the department's appeal partly accepted for statistical purposes. en-us Mon, 30 Sep 2013 00:00:00 +0530 Mon, 02 Sep 2019 10:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282966 The Tribunal upheld the CIT(A)'s order to allow the claim of the assessee regarding excise duty paid in advance, leave encashment provision, and payment in foreign currency. The matter of provision for leave encashment was remitted back to the AO for re-decision. The AO was directed to re-examine the payment in foreign currency with the requirement for the assessee to provide necessary details. The appeal for the assessment year 2009-10 mirrored the decisions of the previous year, with the department's appeal partly accepted for statistical purposes. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282966