Held that the assessee, in the computation of income, had added back a sum resulting in a claim of amounts which had been certified by the auditor as being amounts actually paid during the previous year before filing the return for the assessment year. This was also evident from the tax audit report of the assessee. Once, the claim towards leave encashment was made on payment basis alone and there was no excess claim of the amount paid, the same had to be allowed. (AY.2019-20)