https://www.taxtmi.com/caselaws?id=218611 The Tribunal allowed the assessee's appeal on various grounds, including disallowance of employees' contribution to PF and ESI, computation of deduction under Section 80IC, disallowance under Section 36(1)(iii), and disallowance under Section 14A. The Tribunal upheld the classification of certain expenditures as capital, dismissed the Revenue's appeal on TDS provisions under Section 194C, and remitted the issue of interest-free loans to related parties for re-examination. Specific directions were given for each issue, with some appeals allowed and others dismissed based on legal precedents and proper expense allocation. en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 06 Apr 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218611 The Tribunal allowed the assessee's appeal on various grounds, including disallowance of employees' contribution to PF and ESI, computation of deduction under Section 80IC, disallowance under Section 36(1)(iii), and disallowance under Section 14A. The Tribunal upheld the classification of certain expenditures as capital, dismissed the Revenue's appeal on TDS provisions under Section 194C, and remitted the issue of interest-free loans to related parties for re-examination. Specific directions were given for each issue, with some appeals allowed and others dismissed based on legal precedents and proper expense allocation. Case-Laws Income Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218611