92 results for “disallowance”+ Section 254clear
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In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-
Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy
disallowance of deduction on account of provision for leave encashment. The Hon’ble Supreme Court in the case of Exide Industries 116 Taxmann.com 378 (SC) on 24 April 2020, in Civil Appeal 3545/2009 overruled the decision of Calcutta High Court in the case of Exide Industries and upheld the constitutional validity for deduction of leave encashment on payment basis under