2020 (5) TMI 657

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.... M. NAGAPRASANNA APPELLANT: SRI E. I. SANMATHI, ADV. RESPONDENT: SRI A. SHANKAR, SR. ADV. ALONG WITH SRI LAVA M., ADV JUDGMENT This appeal is filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), by the Revenue, being aggrieved by the order dated 31.07.2018 passed by the Income Tax Appellate Tribunal, Bengaluru, in ITA.No.509/Bang/2014. 2. The following ....

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....cating the issue of provision for leave encashment, pension which are unascertained liabilities and deserves to be disallowed which computing income under section 115JB of the Act? 3. Whether on the facts and circumstances of the case, the Tribunal's order can be said as perverse in nature in not adjudicating issue pertaining to 80IA deduction even though same is pleaded by Revenue?" 3. When ....