https://www.taxtmi.com/caselaws?id=190781 The court dismissed all appeals by the appellant-Revenue, upholding the Tribunal's decisions. The excise duty was deemed not includable in closing stock, privilege fees were considered deductible business expenditures, and delayed PF/ESI payments were allowable if made before the income tax return due date. The judgment supported these conclusions with legal analysis, affirming the Tribunal's rulings in favor of the assessee. en-us Thu, 26 May 2016 00:00:00 +0530 Tue, 17 Aug 2021 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190781 The court dismissed all appeals by the appellant-Revenue, upholding the Tribunal's decisions. The excise duty was deemed not includable in closing stock, privilege fees were considered deductible business expenditures, and delayed PF/ESI payments were allowable if made before the income tax return due date. The judgment supported these conclusions with legal analysis, affirming the Tribunal's rulings in favor of the assessee. Case-Laws Income Tax Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190781