https://www.taxtmi.com/caselaws?id=356037 The Tribunal dismissed the Revenue's appeal regarding the disallowance of PF and ESIC contributions under Section 43B and the allowance of set off of brought forward depreciation beyond eight years. The decisions of the CIT(A) were upheld based on relevant legal precedents, including the Jurisdictional High Court and Gujarat High Court rulings. The Tribunal emphasized the distinction between employees' and employer's contributions and aligned with the precedent set by higher judicial forums. The judgments were pronounced on 21st February 2018 by the members of the Appellate Tribunal ITAT Mumbai. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356037 The Tribunal dismissed the Revenue's appeal regarding the disallowance of PF and ESIC contributions under Section 43B and the allowance of set off of brought forward depreciation beyond eight years. The decisions of the CIT(A) were upheld based on relevant legal precedents, including the Jurisdictional High Court and Gujarat High Court rulings. The Tribunal emphasized the distinction between employees' and employer's contributions and aligned with the precedent set by higher judicial forums. The judgments were pronounced on 21st February 2018 by the members of the Appellate Tribunal ITAT Mumbai. Case-Laws Income Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356037