https://www.taxtmi.com/caselaws?id=211070 The Tribunal partly allowed the appeals, dismissing certain grounds, allowing some, and remitting others back to the Assessing Officer for fresh adjudication. Key decisions included upholding disallowances such as the pro-rata premium on leasehold land and overriding commission, deleting disallowances like interest on advances and stamp duty on amalgamation, and remitting issues like the cost of catalyst and the value of closing stock for reconsideration. The Tribunal also confirmed decisions based on previous rulings and case laws, ensuring consistency and compliance with legal precedents. en-us Fri, 29 Apr 2011 00:00:00 +0530 Sat, 03 Mar 2012 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211070 The Tribunal partly allowed the appeals, dismissing certain grounds, allowing some, and remitting others back to the Assessing Officer for fresh adjudication. Key decisions included upholding disallowances such as the pro-rata premium on leasehold land and overriding commission, deleting disallowances like interest on advances and stamp duty on amalgamation, and remitting issues like the cost of catalyst and the value of closing stock for reconsideration. The Tribunal also confirmed decisions based on previous rulings and case laws, ensuring consistency and compliance with legal precedents. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211070