https://www.taxtmi.com/caselaws?id=215551 The ITAT upheld the Ld. CIT(A)'s decision to allow the deduction claimed by the assessee in a revised statement of income, emphasizing that the claim was valid as it was based on TDS payment, even without a revised return. Additionally, the ITAT partly allowed the assessee's appeal by overturning the disallowance of employees' contributions and interest expenses but upheld the disallowance of R&D expenses. en-us Wed, 06 Jun 2012 00:00:00 +0530 Mon, 06 Aug 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215551 The ITAT upheld the Ld. CIT(A)'s decision to allow the deduction claimed by the assessee in a revised statement of income, emphasizing that the claim was valid as it was based on TDS payment, even without a revised return. Additionally, the ITAT partly allowed the assessee's appeal by overturning the disallowance of employees' contributions and interest expenses but upheld the disallowance of R&D expenses. Case-Laws Income Tax Wed, 06 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215551