https://www.taxtmi.com/caselaws?id=70907 The Tribunal partly allowed both the assessee's and the Revenue's appeals. The disallowance of various expenses was upheld except for Vishwakarma Pooja expenses. The addition due to excess stock found during a survey was confirmed in its entirety. Deduction under Section 80-IA was allowed on interest and miscellaneous income, with certain exclusions. The disallowance under Section 43B for provident fund payment was reversed. The deduction for bad debts was upheld. The computation of deduction under Section 80-IA inclusive of lease rent was also upheld, considering the loss from leasing activities. en-us Thu, 30 Oct 2003 00:00:00 +0530 Wed, 20 Apr 2011 10:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70907 The Tribunal partly allowed both the assessee's and the Revenue's appeals. The disallowance of various expenses was upheld except for Vishwakarma Pooja expenses. The addition due to excess stock found during a survey was confirmed in its entirety. Deduction under Section 80-IA was allowed on interest and miscellaneous income, with certain exclusions. The disallowance under Section 43B for provident fund payment was reversed. The deduction for bad debts was upheld. The computation of deduction under Section 80-IA inclusive of lease rent was also upheld, considering the loss from leasing activities. Case-Laws Income Tax Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70907