https://www.taxtmi.com/caselaws?id=234776 The ITAT Delhi ruled in favor of the assessee in a case involving disallowance of PF dues payment made after the due date but before the income tax return filing deadline. The disallowance was deemed unjustified as the dues were paid on time. Additionally, the ITAT upheld the Commissioner's decision to allow depreciation at a rate of 60% on printers and UPS, following a precedent that considered them integral parts of the computer system. The Revenue's appeal was dismissed in both instances. en-us Mon, 17 Jun 2013 00:00:00 +0530 Thu, 27 Jun 2013 08:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234776 The ITAT Delhi ruled in favor of the assessee in a case involving disallowance of PF dues payment made after the due date but before the income tax return filing deadline. The disallowance was deemed unjustified as the dues were paid on time. Additionally, the ITAT upheld the Commissioner's decision to allow depreciation at a rate of 60% on printers and UPS, following a precedent that considered them integral parts of the computer system. The Revenue's appeal was dismissed in both instances. Case-Laws Income Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234776