Held that leave encashment liability paid to employees during relevant assessment year 2017-18 which though pertained to leave encashment provided for in earlier assessment years 2002-03, 2003-04 and 2004-05 but had been disallowed and taxes thereon had been paid by assessee by filing application under Direct Tax Vivas se Vishwas Scheme, 2024, for assessment years 2002-03, 2003-04 and 2004-05. Tribunal held that the payment was allowable in the relevant assessment year 2017-18 on a payment basis in terms of section 43B(f) of the Act. (AY. 2017-18)