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![Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/04/Employees-Benefits-Leave-Encashment-ITAT-Taxscan.jpg "Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]")
Income Tax Provision granting Tax Incentive to Employers under Leave Encashment Scheme is Constitutionally Valid: SC [Read Judgment]
A three-judge bench of the Supreme Court while upholding the constitutional validity of Section 43ÂB(f) of the Income Tax Act, 1961 pertaining to...