https://www.taxtmi.com/caselaws?id=169125 The Appellate Tribunal upheld the disallowance of employees' contribution to provident fund and ESI, citing relevant case law. It remanded the alternative claim for weighted deduction on scientific research back to the assessing officer for reconsideration. The disallowance under section 14A of the Act was confirmed. The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal, emphasizing the limited power of the assessing officer in considering alternative claims. en-us Fri, 09 May 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169125 The Appellate Tribunal upheld the disallowance of employees' contribution to provident fund and ESI, citing relevant case law. It remanded the alternative claim for weighted deduction on scientific research back to the assessing officer for reconsideration. The disallowance under section 14A of the Act was confirmed. The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal, emphasizing the limited power of the assessing officer in considering alternative claims. Case-Laws Income Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169125