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    Income Tax

    Penalty u/s 271(1)(c) - provision for leave encashment - dispute...

    No Penalty Imposed u/s 271(1)(c) Due to Timing Dispute Over Allowable Leave Encashment Expenses.

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    Income TaxMarch 27, 2018Case LawsAT

    Penalty u/s 271(1)(c) - provision for leave encashment - dispute was only relating to the year in which the said expenses are allowable and not about the very deductibility of the said expenses as the genuineness of the same was neither disputed nor doubted - no penalty - AT

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