PROVISION FOR – leave encashment liability/ employee related payables or any other reasonably ascertainable liabilities – created by companies on the basis of AS-15/Acturial certificate etc.- whether allowable for tax purposes?

PROVISION FOR - leave encashment liability/ employee related payables or any other reasonably ascertainable liabilities - created by companies on the basis of AS-15/Acturial certificate etc.- whether allowable for tax purposes? Hon’ble Supreme Courtin Bharat Earth Movers v. CIT [2000] 245 ITR 428 (SC) while deciding ...
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