https://www.taxtmi.com/caselaws?id=238148 The Tribunal partially allowed the assessee's appeal, directing the Assessing Officer to allow the disallowances under Section 40(a)(ia) and Provident Fund (PF) dues. The Tribunal also instructed verification for enhanced depreciation and adjusted the addition of unutilized Cenvat credit to the value of inventory. Additionally, the disallowance of professional fees as capital expenditure was overturned. The Tribunal dismissed the Revenue's appeal, with orders pronounced on 29th May 2013. en-us Wed, 29 May 2013 00:00:00 +0530 Thu, 17 Oct 2013 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238148 The Tribunal partially allowed the assessee's appeal, directing the Assessing Officer to allow the disallowances under Section 40(a)(ia) and Provident Fund (PF) dues. The Tribunal also instructed verification for enhanced depreciation and adjusted the addition of unutilized Cenvat credit to the value of inventory. Additionally, the disallowance of professional fees as capital expenditure was overturned. The Tribunal dismissed the Revenue's appeal, with orders pronounced on 29th May 2013. Case-Laws Income Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238148