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High Court upholds tribunal's decision: Leave encashment expenses require actual payment for tax deductions u/s 43B(f).

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....Provision for Leave Encashment - Validity of order the Tribunal holding that no expenditure shall be allowed u/s.43B(f) on account of any leave salary unless the expenditure is actually paid? - Order of tribunal is correct - HC....

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High Court upholds tribunal's decision: Leave encashment expenses require actual payment for tax deductions u/s 43B(f).