https://www.taxtmi.com/caselaws?id=61328 Leave with wages was treated as an accrued contractual liability where the record showed an enforceable obligation arising from the workers' understanding and contract, supported by certificates and later assessment material. The Tribunal distinguished an earlier view based on the Factories Act because the facts in the present year established contractual accrual, not a mere contingent provision. On those findings, the liability had crystallised during the relevant period and the disallowance was not justified; the claim was allowable in full. en-us Fri, 19 Jul 1985 00:00:00 +0530 Wed, 12 Jan 2011 12:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61328 Leave with wages was treated as an accrued contractual liability where the record showed an enforceable obligation arising from the workers' understanding and contract, supported by certificates and later assessment material. The Tribunal distinguished an earlier view based on the Factories Act because the facts in the present year established contractual accrual, not a mere contingent provision. On those findings, the liability had crystallised during the relevant period and the disallowance was not justified; the claim was allowable in full. Case-Laws Income Tax Fri, 19 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61328