https://www.taxtmi.com/caselaws?id=181067 The Appellate Tribunal partially allowed the appeal in a tax case, granting deductions for Provident Fund contributions and a reduced disallowance under section 37(2A) of the Income-tax Act. However, the disallowance of stamp duty on a lease deed for a factory building was upheld as a capital expenditure, following legal precedents, including the decision of the Supreme Court in Gobind Sugar Mills Ltd. The Tribunal allowed deductions for Provident Fund contributions made before the due date for filing the return, in line with the decision in Allied Motors (P.) Ltd. v. CIT. en-us Fri, 28 Jan 2000 00:00:00 +0530 Thu, 08 Sep 2016 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181067 The Appellate Tribunal partially allowed the appeal in a tax case, granting deductions for Provident Fund contributions and a reduced disallowance under section 37(2A) of the Income-tax Act. However, the disallowance of stamp duty on a lease deed for a factory building was upheld as a capital expenditure, following legal precedents, including the decision of the Supreme Court in Gobind Sugar Mills Ltd. The Tribunal allowed deductions for Provident Fund contributions made before the due date for filing the return, in line with the decision in Allied Motors (P.) Ltd. v. CIT. Case-Laws Income Tax Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181067