https://www.taxtmi.com/highlights?id=59470 Deduction of Provision made towards long service benefit liability - Crystalization and Accrual of expenses - scientific basis for creating a provision - when the employee leaves the assessee-company prior to completion of ten years, how the provision is reduced on year to year basis, is also not explained. Before us, no explanation was offered - Matter remanded back - AT en-us Wed, 01 Sep 2021 08:57:32 +0530 Wed, 01 Sep 2021 08:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59470 Deduction of Provision made towards long service benefit liability - Crystalization and Accrual of expenses - scientific basis for creating a provision - when the employee leaves the assessee-company prior to completion of ten years, how the provision is reduced on year to year basis, is also not explained. Before us, no explanation was offered - Matter remanded back - AT Highlights Income Tax Wed, 01 Sep 2021 08:57:32 +0530 https://www.taxtmi.com/highlights?id=59470