https://www.taxtmi.com/caselaws?id=439746 The appeal challenging the disallowance of deduction for provision for leave encashment for the assessment year 2018-19 was allowed for statistical purposes. The court found that the reduction in the provision for leave encashment was withdrawn from liability but credited to the actual amount of leave encashment paid, supporting the appellant's accounting method. The Assessing Officer was directed to re-examine the claim to ensure compliance with the law. The judgment was pronounced in Chennai on 28th June, 2023. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 08:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439746 The appeal challenging the disallowance of deduction for provision for leave encashment for the assessment year 2018-19 was allowed for statistical purposes. The court found that the reduction in the provision for leave encashment was withdrawn from liability but credited to the actual amount of leave encashment paid, supporting the appellant's accounting method. The Assessing Officer was directed to re-examine the claim to ensure compliance with the law. The judgment was pronounced in Chennai on 28th June, 2023. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439746