https://www.taxtmi.com/caselaws?id=189377 The Tribunal dismissed the Revenue's appeals and upheld the assessee's claims for deductions under section 80JJA and depreciation on windmills. The deduction for employees' contributions to Provident Fund, ESIC, and Labour Welfare Fund was allowed if paid before the return filing due date. However, the deduction under section 80IA(4) on sales tax incentives was remanded back for re-examination. The assessee's cross-objection and appeal were partly allowed for statistical purposes. en-us Mon, 09 May 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189377 The Tribunal dismissed the Revenue's appeals and upheld the assessee's claims for deductions under section 80JJA and depreciation on windmills. The deduction for employees' contributions to Provident Fund, ESIC, and Labour Welfare Fund was allowed if paid before the return filing due date. However, the deduction under section 80IA(4) on sales tax incentives was remanded back for re-examination. The assessee's cross-objection and appeal were partly allowed for statistical purposes. Case-Laws Income Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189377