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2017 (9) TMI 1833 - AT - Income TaxDisallowance of provision for leave encashment u/s 43B(f) - HELD THAT:- A decided in M/S. S.R. BATLIBOI & CO [2012 (3) TMI 585 - ITAT KOLKATA] set aside the orders of the authorities below on this point and restore the matter back to the file of the AO with the direction that he will readjudicate this issue as per decision of the Hon’ble Apex Court in the case of M/s. Exide Industries Ltd. [2009 (5) TMI 894 - SC ORDER] - Appeal of assessee is allowed for statistical purposes.
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