https://www.taxtmi.com/caselaws?id=193154 The Revenue's appeals in various issues, including eligibility for deduction for rural branches, depreciation on wooden partitions and UPS/batteries, disallowance under section 14A, classification of swift charges, scholarship/education aid as business expenditure, and prior period expenses, were dismissed. The ITAT upheld the CIT(A)'s decisions favoring the assessee in all matters, based on precedents and reasoning specific to each issue. The assessee's cross-objections were allowed, resulting in a favorable outcome for the assessee in all aspects. en-us Wed, 23 Jan 2013 00:00:00 +0530 Wed, 19 Jul 2017 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193154 The Revenue's appeals in various issues, including eligibility for deduction for rural branches, depreciation on wooden partitions and UPS/batteries, disallowance under section 14A, classification of swift charges, scholarship/education aid as business expenditure, and prior period expenses, were dismissed. The ITAT upheld the CIT(A)'s decisions favoring the assessee in all matters, based on precedents and reasoning specific to each issue. The assessee's cross-objections were allowed, resulting in a favorable outcome for the assessee in all aspects. Case-Laws Income Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193154