2014 (4) TMI 1139

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....h, learned Counsel appearing on behalf of the Appellant-Revenue at some length. With his assistance, we have perused the order of the Income Tax Appellate Tribunal partly allowing the assessee's appeal. In so far as issue of applicability of Section 10A of the Income Tax Act,1961 is concerned, the Tribunal has set aside the order passed by the Commissioner of Income Tax (Appeals) for limited p....

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....bservations of the Hon'ble Supreme Court. The Supreme Court holds that the amount should be capable of being estimated with reasonable certainty although the actual quantification may not be possible. In the present case material was brought before the Tribunal to show that the provision for leave encashment has to be made by the employer. That is pertaining to the benefit which is availed by ....