https://www.taxtmi.com/highlights?id=60058 Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order of CIT(A) in confirming the disallowance, sustained - the actual expenditure towards leave travel expenses, if any, incurred by the assessee and debited to provision for leave travelling allowance during the year under consideration may be allowed as deduction. - AT en-us Mon, 11 Oct 2021 11:47:50 +0530 Mon, 11 Oct 2021 11:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60058 Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order of CIT(A) in confirming the disallowance, sustained - the actual expenditure towards leave travel expenses, if any, incurred by the assessee and debited to provision for leave travelling allowance during the year under consideration may be allowed as deduction. - AT Highlights Income Tax Mon, 11 Oct 2021 11:47:50 +0530 https://www.taxtmi.com/highlights?id=60058