https://www.taxtmi.com/caselaws?id=23297 A provision for leave encashment was treated as raising a question of law because its deductibility depended on whether the amount constituted a contingent liability. The Tribunal had allowed the claim by relying on a gratuity decision, but that authority was not directly applicable, and there was conflicting High Court authority on leave encashment. On that basis, the issue was held fit for reference to the High Court, and the reference application succeeded with the Tribunal directed to state the case and refer the question. en-us Fri, 09 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 11:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23297 A provision for leave encashment was treated as raising a question of law because its deductibility depended on whether the amount constituted a contingent liability. The Tribunal had allowed the claim by relying on a gratuity decision, but that authority was not directly applicable, and there was conflicting High Court authority on leave encashment. On that basis, the issue was held fit for reference to the High Court, and the reference application succeeded with the Tribunal directed to state the case and refer the question. Case-Laws Income Tax Fri, 09 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23297