https://www.taxtmi.com/caselaws?id=777740 Leave encashment paid during the year against prior years' liability could not be disallowed again in processing under section 143(1) where the assessee's return already reflected the relevant disallowance for the unpaid provision. The processing adjustment wrongly treated the actual payment as separately disallowable despite the existing computation treatment, so the addition was held unsustainable and was deleted. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777740 Leave encashment paid during the year against prior years' liability could not be disallowed again in processing under section 143(1) where the assessee's return already reflected the relevant disallowance for the unpaid provision. The processing adjustment wrongly treated the actual payment as separately disallowable despite the existing computation treatment, so the addition was held unsustainable and was deleted. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777740