https://www.taxtmi.com/caselaws?id=370165 The Tribunal upheld the CIT(A)'s decision to disallow excess depreciation on a vehicle used on hire, as the assessee failed to prove commercial vehicle usage for hire. The Tribunal dismissed the appeal on this ground. Regarding late EPF and ESI contributions, the Tribunal allowed the appeal, directing the AO to delete the disallowed deductions as contributions were made before the due date of filing returns. The appeal was partly allowed, with the order pronounced on 23/10/2018. en-us Tue, 23 Oct 2018 00:00:00 +0530 Mon, 12 Nov 2018 07:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370165 The Tribunal upheld the CIT(A)'s decision to disallow excess depreciation on a vehicle used on hire, as the assessee failed to prove commercial vehicle usage for hire. The Tribunal dismissed the appeal on this ground. Regarding late EPF and ESI contributions, the Tribunal allowed the appeal, directing the AO to delete the disallowed deductions as contributions were made before the due date of filing returns. The appeal was partly allowed, with the order pronounced on 23/10/2018. Case-Laws Income Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370165