1985 (7) TMI 143

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.... admissibility of leave with wages amounting to Rs. 25,186 while computing the total of the assessee. 2. The assessee claimed leave with wages of RS. 53,991. The ITO held that it was a contingent liability and, therefore, not admissible as a deduction. He, however, noted that the assessee had made actual payments of Rs. 28,805 He allowed the claim to this extent and the balance of Rs. 25,186 was disallowed. The submissions of the assessee before the ITO were that the case of the assessee was not governed by the Factories Act but by an agreement between the management and the workeRs. It was stated that there was an understanding and contract with the workers for encasement of leave with wages. In support of this contention, certificates f....

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....representative has contended that the issue is covered against the assessee in its own case for the asst. yr. 1972-73 by the order of the Tribunal (Amritsar Bench) vide order dt. 21st Nov., 1977 in ITA No. 1329 of 1975-76. He further urged that certificates have not been filed by the assessee form all the workmen, He also relied on the decision of the Tribunal reported as Mohta Indudtries Ltd. vs. IAC (1985) 11 ITD 508 (Del). Ld. counsel for the assessee, on the other hand, contended that for the asst. yr. 1972-73, the Tribunal had not considered the full facts of the case in as much as, the decision of the Tribunal was based as if the provisions of Factories Act, 1948 were applicable and there was no agreement. He, therefore, urged, that t....