1990 (2) TMI 24

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....oner is seeking reference with regard to the claim of the respondent-assessee which was allowed by the Tribunal regarding leave encashment. The case of the petitioner was that it was a contingent liability, but the Tribunal has allowed the same by holding that the answer to the question is self-evident. In coming to this conclusion, the Tribunal has relied upon the decision of the Supreme Court in....