https://www.taxtmi.com/caselaws?id=282967 The Tribunal remitted the matter to the Assessing Officer for fresh consideration based on the Hon'ble Apex Court's ruling in a case involving a State Govt. Company's claim for provision of leave encashment under u/s 43B of the I.T. Act for the assessment year 2005-06. The Department's appeal was allowed for statistical purposes, emphasizing the requirement for reassessment in compliance with legal provisions. en-us Fri, 14 Sep 2012 00:00:00 +0530 Mon, 02 Sep 2019 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282967 The Tribunal remitted the matter to the Assessing Officer for fresh consideration based on the Hon'ble Apex Court's ruling in a case involving a State Govt. Company's claim for provision of leave encashment under u/s 43B of the I.T. Act for the assessment year 2005-06. The Department's appeal was allowed for statistical purposes, emphasizing the requirement for reassessment in compliance with legal provisions. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282967