https://www.taxtmi.com/caselaws?id=415824 The Tribunal partly allowed the assessee's appeal, holding that the contribution to the superannuation fund based on actuarial valuation was allowable under Section 37. However, the provision for leave encashment was not allowable under Section 43B. The Tribunal directed the Assessing Officer to conduct necessary inquiries and verification accordingly. en-us Mon, 22 Nov 2021 00:00:00 +0530 Wed, 15 Dec 2021 09:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415824 The Tribunal partly allowed the assessee's appeal, holding that the contribution to the superannuation fund based on actuarial valuation was allowable under Section 37. However, the provision for leave encashment was not allowable under Section 43B. The Tribunal directed the Assessing Officer to conduct necessary inquiries and verification accordingly. Case-Laws Income Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415824