https://www.taxtmi.com/caselaws?id=428979 The Tribunal partially allowed the revenue's appeal, dismissed the assessee's cross objection, and restored the issue of deduction of leave encashment u/s.43B(f) to the AO for both the current and previous assessment years. The Tribunal directed verification of fresh evidences for claim u/s.35AD, certification in Form 3CD for deduction u/s.35AD, and the leave encashment deduction issue based on legal principles. en-us Wed, 12 Oct 2022 00:00:00 +0530 Fri, 14 Oct 2022 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428979 The Tribunal partially allowed the revenue's appeal, dismissed the assessee's cross objection, and restored the issue of deduction of leave encashment u/s.43B(f) to the AO for both the current and previous assessment years. The Tribunal directed verification of fresh evidences for claim u/s.35AD, certification in Form 3CD for deduction u/s.35AD, and the leave encashment deduction issue based on legal principles. Case-Laws Income Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428979