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Deduction of Leave Encashment on Payment Basis: Analysis of SC Ruling Union of India Vs. Exide Ind.
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Deduction of Leave Encashment on Payment Basis: Analysis of SC Ruling Union of India Vs. Exide Ind.
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Deduction of Leave Encashment on Payment Basis: Analysis of SC Ruling Union of India Vs. Exide Ind.
July 12, 2021
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Key Takeaways:
Background of the provision
Facts of the case
Contentions of the Assessee
Constitutional validity of the amendment by the Legislature
Final Ruling of the Court
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