https://www.taxtmi.com/caselaws?id=197458 The Tribunal allowed the assessee's claims for temporary site accommodation and shuttering, centering, scaffolding expenses, following the rule of consistency. However, it upheld the disallowance of prior period expenses and provision for foreseen loss due to lack of evidence. The appeal regarding pension contribution was dismissed due to the low tax effect. The deduction under Section 80-IA was allowed, following previous years' decisions. The issue of TDS disallowance was remanded for fresh adjudication. en-us Mon, 07 Jul 2014 00:00:00 +0530 Mon, 08 Jan 2018 09:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197458 The Tribunal allowed the assessee's claims for temporary site accommodation and shuttering, centering, scaffolding expenses, following the rule of consistency. However, it upheld the disallowance of prior period expenses and provision for foreseen loss due to lack of evidence. The appeal regarding pension contribution was dismissed due to the low tax effect. The deduction under Section 80-IA was allowed, following previous years' decisions. The issue of TDS disallowance was remanded for fresh adjudication. Case-Laws Income Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197458