https://www.taxtmi.com/caselaws?id=786480 An ascertained accrued liability arises where a business obligation is definite and reasonably quantifiable, so actuarial provisions for leave encashment are deductible notwithstanding timing rules; deduction disallowed earlier is restored. Donations classified as CSR do not lose Chapter VI-A relief if they meet statutory conditions for charitable donations, therefore section 80G relief is allowable. Employee provident fund contributions paid before the statutory due date merit deduction when documentary proof exists, though earlier years remain bound by adverse precedent. Additions for short term capital gains cannot stand where identical gains were taxed under another head and require reverification to avoid double taxation. TDS credit, DDT credit/refund and consequential interest are remitted for AO verification and correction. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786480 An ascertained accrued liability arises where a business obligation is definite and reasonably quantifiable, so actuarial provisions for leave encashment are deductible notwithstanding timing rules; deduction disallowed earlier is restored. Donations classified as CSR do not lose Chapter VI-A relief if they meet statutory conditions for charitable donations, therefore section 80G relief is allowable. Employee provident fund contributions paid before the statutory due date merit deduction when documentary proof exists, though earlier years remain bound by adverse precedent. Additions for short term capital gains cannot stand where identical gains were taxed under another head and require reverification to avoid double taxation. TDS credit, DDT credit/refund and consequential interest are remitted for AO verification and correction. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786480