https://www.taxtmi.com/caselaws?id=358588 The Tribunal remitted various issues back to the Assessing Officer (AO) for fresh consideration in line with judicial precedents and statutory provisions. The AO was directed to assess taxability and deductibility of expenses from the Transportation and Infrastructure Utilization Fund (TIUF) under Section 37, provision for leave encashment, classification of income from 'Dilli Haat', disallowances under Sections 40(a)(i) and 40(a)(ia), disallowance under Section 40A(3), provision for gratuity disallowance under Section 40A(7), late deposit of provident fund contributions under Section 43B, and income from IITM, Delhi. en-us Wed, 28 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358588 The Tribunal remitted various issues back to the Assessing Officer (AO) for fresh consideration in line with judicial precedents and statutory provisions. The AO was directed to assess taxability and deductibility of expenses from the Transportation and Infrastructure Utilization Fund (TIUF) under Section 37, provision for leave encashment, classification of income from 'Dilli Haat', disallowances under Sections 40(a)(i) and 40(a)(ia), disallowance under Section 40A(3), provision for gratuity disallowance under Section 40A(7), late deposit of provident fund contributions under Section 43B, and income from IITM, Delhi. Case-Laws Income Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358588