https://www.taxtmi.com/caselaws?id=269319 The High Court upheld the Income Tax Appellate Tribunal's decisions regarding the dealership deposit and provident fund contributions, emphasizing the importance of evidence and factual findings in tax assessment matters. The tribunal's decision to delete the dealership deposit of Rs. 15,00,000 was supported by evidence provided by the assessee, leading to the High Court finding no error in allowing the deletion. Additionally, the tribunal's decision on the provident fund contributions, disallowing the sum not deposited on time, was upheld by the High Court, which dismissed the appeal for lack of grounds for interference. en-us Tue, 01 Dec 2015 00:00:00 +0530 Sat, 12 Dec 2015 13:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269319 The High Court upheld the Income Tax Appellate Tribunal's decisions regarding the dealership deposit and provident fund contributions, emphasizing the importance of evidence and factual findings in tax assessment matters. The tribunal's decision to delete the dealership deposit of Rs. 15,00,000 was supported by evidence provided by the assessee, leading to the High Court finding no error in allowing the deletion. Additionally, the tribunal's decision on the provident fund contributions, disallowing the sum not deposited on time, was upheld by the High Court, which dismissed the appeal for lack of grounds for interference. Case-Laws Income Tax Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269319