https://www.taxtmi.com/caselaws?id=253451 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The disallowance of contributions towards Employees Provident Fund and ESI was deleted as timely payments were made before the due date. The disallowance of audit fee under Section 40(a)(ia) was directed for verification by the Assessing Officer, with instructions to delete the disallowance if no default was found. The disallowance of depreciation on assets was remanded to the Assessing Officer for fresh consideration based on explanations provided by the assessee regarding asset usage. en-us Wed, 12 Nov 2014 00:00:00 +0530 Tue, 25 Nov 2014 06:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253451 The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal for statistical purposes. The disallowance of contributions towards Employees Provident Fund and ESI was deleted as timely payments were made before the due date. The disallowance of audit fee under Section 40(a)(ia) was directed for verification by the Assessing Officer, with instructions to delete the disallowance if no default was found. The disallowance of depreciation on assets was remanded to the Assessing Officer for fresh consideration based on explanations provided by the assessee regarding asset usage. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253451