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Srei Infrastructure Finance Ltd. v. Asst. CIT (2023)105 ITR 371 / 154 taxmann.com 650 / 225 TTJ 211(Kol)(Trib)

S.43B : Deductions on actual payment-Provision for leave encashment-Disallowance is upheld.[S.43B(f)]

Held that the disallowance under section 43B in respect of the provision for leave encashment is   upheld. (AY. 2013-14)