https://www.taxtmi.com/caselaws?id=23843 Liability for holiday wages and leave with wages under the Bidi and Cigar Workers (Conditions of Employment) Act, 1966 was treated by the Tribunal as an ascertained liability deductible in computing income, despite no actual payment having been made. The Income-tax Officer had disallowed the deduction on the ground that the amount was unpaid. The High Court noted that, on these facts, the Tribunal's view raised a question of law suitable for reference under section 256(2) of the Income-tax Act, 1961, and directed the Tribunal to state the case and refer the question. en-us Fri, 22 Sep 1989 00:00:00 +0530 Thu, 14 Jan 2010 16:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23843 Liability for holiday wages and leave with wages under the Bidi and Cigar Workers (Conditions of Employment) Act, 1966 was treated by the Tribunal as an ascertained liability deductible in computing income, despite no actual payment having been made. The Income-tax Officer had disallowed the deduction on the ground that the amount was unpaid. The High Court noted that, on these facts, the Tribunal's view raised a question of law suitable for reference under section 256(2) of the Income-tax Act, 1961, and directed the Tribunal to state the case and refer the question. Case-Laws Income Tax Fri, 22 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23843