https://www.taxtmi.com/caselaws?id=368615 The Tribunal upheld the CIT(A)'s decisions on most issues, including the treatment of losses of eligible units under section 80-IA, determination of market value for captive consumption of electricity, taxability of carbon credits as capital receipts, allowance of CSR expenses, restriction on disallowance of charity/pooja and festival expenses, deletion of disallowance under section 14A, and deletion of disallowance for delayed payment of employees' contributions to PF and ESI. The Tribunal provided detailed reasoning and legal references, supporting its conclusions with judicial precedents and consistent Tribunal decisions. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368615 The Tribunal upheld the CIT(A)'s decisions on most issues, including the treatment of losses of eligible units under section 80-IA, determination of market value for captive consumption of electricity, taxability of carbon credits as capital receipts, allowance of CSR expenses, restriction on disallowance of charity/pooja and festival expenses, deletion of disallowance under section 14A, and deletion of disallowance for delayed payment of employees' contributions to PF and ESI. The Tribunal provided detailed reasoning and legal references, supporting its conclusions with judicial precedents and consistent Tribunal decisions. Case-Laws Income Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368615