https://www.taxtmi.com/caselaws?id=327783 The Tribunal partially allowed the assessee's appeal and dismissed the revenue's appeal. The CIT(A)'s decisions were affirmed regarding the deduction for delayed ESI contributions, the contribution to Bata Workers Sickness Benefit Society, and the Arm's Length Price for technical collaboration fees paid to Bata Ltd., Canada. The Tribunal upheld the deductibility of PF contributions if paid before the due date for filing the return, allowed the deduction for the contribution to the Benefit Society as legally obligatory, and confirmed that the technical collaboration fees were at arm's length and genuine. en-us Wed, 06 Apr 2016 00:00:00 +0530 Thu, 19 May 2016 10:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327783 The Tribunal partially allowed the assessee's appeal and dismissed the revenue's appeal. The CIT(A)'s decisions were affirmed regarding the deduction for delayed ESI contributions, the contribution to Bata Workers Sickness Benefit Society, and the Arm's Length Price for technical collaboration fees paid to Bata Ltd., Canada. The Tribunal upheld the deductibility of PF contributions if paid before the due date for filing the return, allowed the deduction for the contribution to the Benefit Society as legally obligatory, and confirmed that the technical collaboration fees were at arm's length and genuine. Case-Laws Income Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327783