https://www.taxtmi.com/caselaws?id=253750 The Tribunal upheld the CIT(A)'s decisions on all three grounds: 1) Deletion of addition for late deposit of PF/ESI payments, citing payments before the due date of return filing as allowable under Section 43B; 2) Non-applicability of TDS on transmission charges, determining them as operational rather than technical services; and 3) Deletion of addition for front-end fees paid to HUDCO, classifying them as revenue expenditure necessary for obtaining a loan. The Tribunal emphasized adherence to High Court rulings and the retrospective application of relevant provisions, supporting the assessee's claims. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 04 May 2015 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253750 The Tribunal upheld the CIT(A)'s decisions on all three grounds: 1) Deletion of addition for late deposit of PF/ESI payments, citing payments before the due date of return filing as allowable under Section 43B; 2) Non-applicability of TDS on transmission charges, determining them as operational rather than technical services; and 3) Deletion of addition for front-end fees paid to HUDCO, classifying them as revenue expenditure necessary for obtaining a loan. The Tribunal emphasized adherence to High Court rulings and the retrospective application of relevant provisions, supporting the assessee's claims. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253750