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Documents citing Paradeep Phosphates Limited, ... vs Acit, Corporate Circle-1(2), ... on 26 April, 2018

Paradeep Phospates Limited, ... vs Dcit,Corporate Circle-1(2), ... on 12 October, 2022

11. We have considered the rival submissions. As it is noticed that the issue of liability of leave encashment claimed u/s.43B(f) of the Act is now squarely covered by the decision of the Hon'ble Supreme Court in the case of Exide Industries Ltd. (supra), the AO is directed to verify the actual payments of the leave encashment and allow the same on actual payments.
Income Tax Appellate Tribunal - Cuttack Cites 6 - Cited by 0 - Full Document
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