https://www.taxtmi.com/caselaws?id=354251 The Tribunal allowed the appeal filed by the assessee on all issues raised, including the disallowance of legal and professional charges, expenditure under rates and taxes, employees' contribution towards EPF and ESI, and late payments for ESI and Provident Fund. The Tribunal emphasized the necessity for payments to be related to the assessee and properly accounted for in the books to be considered allowable under the Income Tax Act, 1961. en-us Fri, 19 Jan 2018 00:00:00 +0530 Sun, 21 Jan 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354251 The Tribunal allowed the appeal filed by the assessee on all issues raised, including the disallowance of legal and professional charges, expenditure under rates and taxes, employees' contribution towards EPF and ESI, and late payments for ESI and Provident Fund. The Tribunal emphasized the necessity for payments to be related to the assessee and properly accounted for in the books to be considered allowable under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354251