DCIT, CIRCLE- 23(2), NEW DELHI vs. SICPA INDIA PVT. LTD., NEW DELHI
ITA 7483/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jan 2020AY 2011-12
Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar
For Appellant: Shri Nikhil Surana, CAFor Respondent: Shri Saras Kumar, Senior DR
Section 14A
801e.
2. That on the facts and in the circumstances of the case, the Ld.
CIT (Appeals) was not justified and grossly erred in not allowing deduction of leave encashment claimed on provision basis amounting to Rs.7,19,216/-.
3. That on the facts and in the circumstances of the case, the Ld.
CIT (Appeals) was not justified and grossly