https://www.taxtmi.com/caselaws?id=209019 The Tribunal partially allowed the assessee's appeal and partially allowed the department's appeal. The judgment stressed the significance of proper documentation and adherence to statutory timelines for claiming deductions under the Income Tax Act. The Tribunal provided detailed analysis and directions on various issues, including disallowance of weighted deduction, investment under Section 54EC, cost of business reorganization, depreciation on block assets, delayed payment of PF and ESI, and transaction costs on the sale of properties. en-us Fri, 26 Nov 2010 00:00:00 +0530 Tue, 07 Feb 2012 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209019 The Tribunal partially allowed the assessee's appeal and partially allowed the department's appeal. The judgment stressed the significance of proper documentation and adherence to statutory timelines for claiming deductions under the Income Tax Act. The Tribunal provided detailed analysis and directions on various issues, including disallowance of weighted deduction, investment under Section 54EC, cost of business reorganization, depreciation on block assets, delayed payment of PF and ESI, and transaction costs on the sale of properties. Case-Laws Income Tax Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209019