https://www.taxtmi.com/caselaws?id=365712 Employee's contribution to provident fund and ESI, when challenged on the basis of the relevant due date, was sent back for fresh factual examination in light of the governing precedent, with only statistical relief granted on that point. Depreciation on vehicles was disallowed by the Revenue for alleged personal use, but the Tribunal deleted the addition, holding that a company cannot be attributed personal use in the same sense as an individual and that earlier-year allowance, absent contrary material, called for consistent treatment. The appeal thus resulted in partial relief, with one issue remanded and the depreciation disallowance set aside. en-us Tue, 31 Jul 2018 00:00:00 +0530 Wed, 22 Aug 2018 08:05:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365712 Employee's contribution to provident fund and ESI, when challenged on the basis of the relevant due date, was sent back for fresh factual examination in light of the governing precedent, with only statistical relief granted on that point. Depreciation on vehicles was disallowed by the Revenue for alleged personal use, but the Tribunal deleted the addition, holding that a company cannot be attributed personal use in the same sense as an individual and that earlier-year allowance, absent contrary material, called for consistent treatment. The appeal thus resulted in partial relief, with one issue remanded and the depreciation disallowance set aside. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365712