TMI Blog2019 (9) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee thus, was not obliged to deduct TDS under the Income Tax Act? 2. Learned counsel for the appellant has submitted that the Tribunal erred in upholding the disallowance of the amounts towards leave encashment expenditure for the assessment years 2009-10 and 2010-11. 3. The order passed by the Tribunal in respect of the said allowance claimed by the appellant in respect of the assessment year 2010-11 reads as follows: 48. Ground number 6 of the appeal of the assessee is towards disallowance of ₹ 2379780/- towards leave encashment expenditure. The learned assessing officer asked the assessee to reconcile the difference with the evidence for leave encashment closing balance of ₹ 44138967/- and open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear. Therefore, we upheld the disallowances of leave encashment expenditure under section 43B of the income tax act. Accordingly, ground number 6 of the appeal of the assessee is dismissed. 4. The submission of learned counsel for the appellant is that despite the fact that the order passed by the Kolkata High Court in CIT v. Exide Industries, 292 ITR 470 has been stayed by the Supreme Court, the final verdict of the Supreme Court is still awaited. He submits that therefore it cannot be said, at this stage, whether Section 43B(f) comes in the way of the appellant in claiming the said allowance on accrual basis. He further submits that, as a matter of fact, the leave encashment amount was paid to the credit of the employees c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee on or before the due date applicable in his case for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return. 6. Aforesaid being the position, in our view, 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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