https://www.taxtmi.com/caselaws?id=402765 The ITAT upheld the disallowance of the provision for leave encashment as it was not actually paid, following the constitutional validity of section 43B(f). For the provision of bad and doubtful debts, the ITAT directed the appellant to provide evidence for the claim. Regarding the disallowance of TDS under section 40(a)(ia), the ITAT instructed the AO to verify if the expenditure was capital and allowed the appellant to file Form 15G & 15H to negate TDS obligation if claimed as revenue. The appeal was partly allowed for statistical purposes. en-us Thu, 31 Dec 2020 00:00:00 +0530 Mon, 11 Jan 2021 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402765 The ITAT upheld the disallowance of the provision for leave encashment as it was not actually paid, following the constitutional validity of section 43B(f). For the provision of bad and doubtful debts, the ITAT directed the appellant to provide evidence for the claim. Regarding the disallowance of TDS under section 40(a)(ia), the ITAT instructed the AO to verify if the expenditure was capital and allowed the appellant to file Form 15G & 15H to negate TDS obligation if claimed as revenue. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 31 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402765