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2013 (11) TMI 963 - AT - Income TaxProvision for leave salary – Held that:- SC has stayed the decision of CIT Vs. Exide Industries Ltd [2007 (6) TMI 175 - CALCUTTA High Court] wherein it was held that, the amendment to section 43B by way of insertion of clause (f), as unconstitutional. - The deduction u/s 43B(f) cannot be allowed on the making of a mere provision unless the amount is actually paid - The assessee has admittedly not made the payment of the amount – Deduction cannot be allowed – Decided against assessee.
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