https://www.taxtmi.com/caselaws?id=284558 The Appellate Tribunal ITAT Hyderabad allowed the appeal for statistical purposes on both issues related to the disallowance of provision for leave encashment and the employees' share of PF and ESI. The Tribunal directed the Assessing Officer to reconsider the matters in accordance with its directions and relevant legal precedents, emphasizing that payments made before the due date for filing the return should be allowable as deductions under section 36(1)(va) and no disallowance should be made under section 43B. en-us Wed, 16 Dec 2015 00:00:00 +0530 Tue, 26 Nov 2019 10:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284558 The Appellate Tribunal ITAT Hyderabad allowed the appeal for statistical purposes on both issues related to the disallowance of provision for leave encashment and the employees' share of PF and ESI. The Tribunal directed the Assessing Officer to reconsider the matters in accordance with its directions and relevant legal precedents, emphasizing that payments made before the due date for filing the return should be allowable as deductions under section 36(1)(va) and no disallowance should be made under section 43B. Case-Laws Income Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284558