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2019 (9) TMI 1182 - HC - Income TaxTDS u/s 194A - non-deduction of tax at source on interest payable to Prasar Bharti by the appellant assessee - HELD THAT:- Admit for consideration of the common questions framed. Disallowance towards leave encashment expenditure - HELD THAT:-As the decision of the Hon'ble Calcutta High Court EXIDE INDUSTRIES LIMITED [ 2007 (6) TMI 175 - CALCUTTA HIGH COURT ] based on which the assessee has claimed deduction of the leave encashment expenditure has been stayed by the Hon'ble Supreme Court. As the provisions of section 43B (f) of the income tax act is very clear. Therefore, we upheld the disallowances of leave encashment expenditure under section 43B of the income tax act. no question of law arises in respect of the said disallowance. So far as the plea of the appellant that the Tribunal has not considered the fact that the appellant has not claimed the said allowance even in the assessment years when the leave encashment amounts were actually paid i.e. during the years 2012-13 to 2018-19, we find that the appellant did not raise any such plea before the Tribunal. In any event, even if such a plea were to be raised, there is little that the Tribunal could have done about it since it was for the appellant to claim the said allowance in the years in which actually the leave encashment amounts were paid to the employees - no question of law arises in relation to the plea founded upon Section 43B(f).
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