Unless your database is case-sensitive, you don't need the UPPERs.
Also you should always qualify your tables with their schema.
So I've rewritten your query a little to account for the above.
with Sub1
as (
select Number_of_Leaves = (
case
when f.newact = 'N'
then c.numberofleavesnew
when f.newact = 'R'
then c.numberofleaves
end
)
,f.STRT_SER
from dbo.finacle_upload_detail f
join dbo.cheque_master c on c.schemecode = f.schcd
)
select s.Number_of_Leaves
,s.Strt_Ser
,Tot = s.Number_of_Leaves + s.Strt_Ser
from Sub1 s
If you haven't even tried to resolve your issue, please don't expect the hard-working volunteers here to waste their time providing links to answers which you could easily have found yourself.