Disallowance of expense already disallowed by Assessee amounts to double disallowance

Thomson Press (India) Ltd. Vs Addl. CIT (ITAT Delhi)

The issue of ‘Leave Encashment’ has been dealt with by the Ld. AO in para 5 at page 8 of his order. The Ld. AO found that out of provision of Rs. 1,81,96,210/- for leave encashment, Rs. 92,16,506/- was paid during the year. On query, it was stated by t

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