employees
can encash the leave without resigning. Therefore, he submitted that the provisions are for
accrued leave but not leave encashment ... assessee according to the method of accounting
regularly employed by him any such provision for leave encashment for accrued leave shall
be allowable only
settlement of such employees along with severance cost
such as retrenchment compensation, leave encashment, gratuity
etc.
(iii) According to the assessee, the payment ... work shoulder to shoulder along with regular employees of XMC
The working hours, leave, off day, Email ID, lunch arrangement
etc. are same and similar
income not disclosed in the regular books of
accounts.
17) The words "may presume" leave it to the court or the
authority
during the
relevant year forms part of the regular books of accounts.
The appellant craves leave to add to, alter, amend or vary from
Dcit, Circle-7(1), Delhi vs Dlf Limited, Delhi on 23 April, 2025
IN THE
Dlf Limited,New Delhi vs National Faceless Assessment Centre, ... on 23 April, 2025
IN THE
gratia payments and are made over
and above the regular terminal benefits like pension, gratuity, leave
encashment etc. in respect of which normal provisions
rendering one year's service, 21 days privilege leave and 14 days of sick leave on half pay on medical certificate became ... leave and debited with the number of days leave availed of and net balance was shown to his credit. But the maximum privilege leave permitted
provision for leave encashment of Rs.41633651/-. This
sum was not paid during the year and therefore, is outstanding as provision for
leave encashment payable ... assessee according to the method of accounting
regularly employed by him any such provision for leave encashment for
accrued leave shall be allowable only
provision for leave encashment of Rs.41633651/-. This
sum was not paid during the year and therefore, is outstanding as provision for
leave encashment payable ... assessee according to the method of accounting
regularly employed by him any such provision for leave encashment for
accrued leave shall be allowable only
