https://www.taxtmi.com/caselaws?id=352298 The Tribunal upheld the disallowance of employees' contribution to ESI under Section 36(1)(va) based on precedent. It directed verification of deductions under Section 80IB for various items and allowed deduction for manufacturing done at Vatwa unit. The reallocation of indirect expenses was partially allowed, and deduction under Section 80IA for maintaining an infrastructure facility was permitted. The deletion of addition on account of profit from work contract sales was upheld. The judgment emphasized consistency in applying the law and past decisions. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 12 Dec 2017 09:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352298 The Tribunal upheld the disallowance of employees' contribution to ESI under Section 36(1)(va) based on precedent. It directed verification of deductions under Section 80IB for various items and allowed deduction for manufacturing done at Vatwa unit. The reallocation of indirect expenses was partially allowed, and deduction under Section 80IA for maintaining an infrastructure facility was permitted. The deletion of addition on account of profit from work contract sales was upheld. The judgment emphasized consistency in applying the law and past decisions. Case-Laws Income Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352298