https://www.taxtmi.com/caselaws?id=270609 The appeal was partly allowed for statistical purposes, with specific directions given to the AO to reassess certain issues based on the provided evidence and relevant judicial precedents. The order was pronounced on 21st October 2015 at Ahmedabad. The disallowance of additional depreciation was dismissed as not pressed. The disallowance of employees' contribution to PF & ESI was confirmed following a High Court precedent. The disallowance of expenses under Section 40(a)(ia) due to late payment of TDS was deleted as TDS was paid before the due date. The disallowance of expenses under Section 40(a)(ia) due to short or non-deduction of TDS was remanded for further verification. The addition under Section 68 for unexplained cash credit was partly sustained. en-us Wed, 21 Oct 2015 00:00:00 +0530 Mon, 11 Jan 2016 11:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270609 The appeal was partly allowed for statistical purposes, with specific directions given to the AO to reassess certain issues based on the provided evidence and relevant judicial precedents. The order was pronounced on 21st October 2015 at Ahmedabad. The disallowance of additional depreciation was dismissed as not pressed. The disallowance of employees' contribution to PF & ESI was confirmed following a High Court precedent. The disallowance of expenses under Section 40(a)(ia) due to late payment of TDS was deleted as TDS was paid before the due date. The disallowance of expenses under Section 40(a)(ia) due to short or non-deduction of TDS was remanded for further verification. The addition under Section 68 for unexplained cash credit was partly sustained. Case-Laws Income Tax Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270609