Deduction cannot be allowed under section 43B on the making of a move provision for leave encashment unless the amount is actually paid. (AY. 2004-05 to 2009-10)
Delhi Tourism & Transport Development Corp. Ltd. v. Dy. CIT (2018) 194 TTJ 305 / 170 DTR 129(Delhi)(Trib.)
S. 43B : Deductions on actual payment – Provision for leave encashment- Not allowable unless the amount is actually paid.