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IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
Satyen Vaidya, J
HP STATE CIVIL SUPPLIES CORPORATION LTD. – Appellant
Versus
ASST.COMMISSIONER OF INCOME TAX – Respondent
| Table of Content |
|---|
| 1. assessment of leave encashment contributions as deductible expenses. (Para 4 , 8 , 10 , 11 , 26) |
| 2. arguments on liability ascertainment and payment conditions under tax law. (Para 14 , 15 , 19 , 28) |
| 3. judicial interpretation of deductions and public policy implications. (Para 17 , 20 , 21 , 22 , 32) |
Satyen Vaidya, Judge:
Since common questions of law have arisen in these appeals inter-se the same parties out of assessment proceedings for different assessment years, all the appeals have been heard and are being decided together by a common judgment.
judgment?
2. The relevant assessment years are 2002-03, 2003-04, 2004-05, 2005-06 and 2007-08.
3. For brevity the facts of the case involving assessment year 2002-03 are being considered herein.
4. By way of instant appeal under Section 260-A of Income Tax Act, 1961 , (for short, ‘the Act’), the assessee has assailed order dated 25.5.2007, passed by the Income Tax Appellate Tribunal ( ITA T), Chandigarh in ITA No. 1044/Chandi/2005. The appeal was admitted for hearing vide order dated 11.10.2007 on the following substantial questions of law:-
“1) Whether on the fac
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