https://www.taxtmi.com/caselaws?id=66368 The Tribunal allowed the assessee's appeal challenging the disallowance of livestock written off, setting aside the impugned order. The assessee successfully demonstrated through evidence that the birds were used for business purposes, leading to substantial sales. The Tribunal supported the assessee's claim that the birds' destruction qualified for deduction under section 36(1)(vi), rejecting the revenue's arguments to the contrary. Additionally, a ground regarding the disallowance of PF and ESI delayed payments was rejected. The appeal was allowed in part, granting relief to the assessee. en-us Fri, 28 Oct 2005 00:00:00 +0530 Wed, 23 Feb 2011 18:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66368 The Tribunal allowed the assessee's appeal challenging the disallowance of livestock written off, setting aside the impugned order. The assessee successfully demonstrated through evidence that the birds were used for business purposes, leading to substantial sales. The Tribunal supported the assessee's claim that the birds' destruction qualified for deduction under section 36(1)(vi), rejecting the revenue's arguments to the contrary. Additionally, a ground regarding the disallowance of PF and ESI delayed payments was rejected. The appeal was allowed in part, granting relief to the assessee. Case-Laws Income Tax Fri, 28 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66368