Case Law Details
Case Name : DCIT Vs Gujarat State Electricity Co. Ltd. (ITAT Ahmedabad)
Appeal Number : ITA No. 854/Ahd/2016
Date of Judgement/Order : 06/09/2024
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs Gujarat State Electricity Co. Ltd. (ITAT Ahmedabad)
ITAT Ahmedabad held that disallowance of provision for leave encashment unwarranted as provision was not debited to the profit & loss account of the assessee but was inherited by the assessee on account of restructuring exercise of GEB.
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