Judgment 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Delhi Bench "A", has referred the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Hon ble Income-tax Appellate Tribunal was justified in deleting the addition of Rs. 1,51,552 made on account of liability towards leave with wages which was not paid during the year as the workers did not avail of the leave ?" 2. At the hearing, learned counsel for the Revenue fairly stated that the aforementioned question has been answered in favour of the assessee in Bharat Earth Movers V/s. CIT, 2000 245 ITR 428; CIT V/s. Oswal Woollen Mills Ltd., 2002 254 ITR 666 and CIT V/s. Oswal Woollen Mills Ltd. (No. 2), 2002 257 ITR 781. 3. By applying the ratio of the above noted judgments to the case in hand, the question referred by the Tribunal is answered in favour of the assessee and against the Revenue.