https://www.taxtmi.com/caselaws?id=264372 The appeal was dismissed concerning the deduction of Employees' Contribution to Provident Fund due to a delay in depositing the contribution. The Tribunal upheld the denial based on a previous High Court decision. Additionally, the disallowance of a provision for Cess on royalty was upheld as there was no actual liability for the Cess. The Tribunal rejected the appellant's request to avoid double taxation due to insufficient documentation. However, the Tribunal directed the Assessing Officer to allow credit for TDS on rent received, following a precedent where TDS credit was allowed based on the year the income was assessable. en-us Fri, 05 Jun 2015 00:00:00 +0530 Thu, 24 Sep 2015 09:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264372 The appeal was dismissed concerning the deduction of Employees' Contribution to Provident Fund due to a delay in depositing the contribution. The Tribunal upheld the denial based on a previous High Court decision. Additionally, the disallowance of a provision for Cess on royalty was upheld as there was no actual liability for the Cess. The Tribunal rejected the appellant's request to avoid double taxation due to insufficient documentation. However, the Tribunal directed the Assessing Officer to allow credit for TDS on rent received, following a precedent where TDS credit was allowed based on the year the income was assessable. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264372