https://www.taxtmi.com/caselaws?id=274944 The Tribunal upheld the Ld. CIT(A)'s decisions in favor of the Assessee on multiple issues. It allowed the commission amount disallowance under section 40(a)(ia) based on ITAT cases and CBDT Circular. Depreciation on computer accessories was allowed at 60% as part of computer machinery. Disallowance of employees' ESI contributions was rejected due to timely payments. Prior period expenses disallowance was overturned based on expense nature. The disallowance related to Employees' Group Gratuity Scheme was partially allowed for reexamination. The Tribunal consistently supported the Assessee, citing legal precedents and factual analysis. en-us Wed, 27 Jul 2016 00:00:00 +0530 Tue, 11 Sep 2018 22:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274944 The Tribunal upheld the Ld. CIT(A)'s decisions in favor of the Assessee on multiple issues. It allowed the commission amount disallowance under section 40(a)(ia) based on ITAT cases and CBDT Circular. Depreciation on computer accessories was allowed at 60% as part of computer machinery. Disallowance of employees' ESI contributions was rejected due to timely payments. Prior period expenses disallowance was overturned based on expense nature. The disallowance related to Employees' Group Gratuity Scheme was partially allowed for reexamination. The Tribunal consistently supported the Assessee, citing legal precedents and factual analysis. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274944