https://www.taxtmi.com/caselaws?id=277086 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross objections. It upheld the CIT(A)'s decisions on prior period expenses, notional interest on land purchases, EPF contributions, and depreciation on electrical installations. However, it modified the disallowance on repair and maintenance expenses, reducing it to Rs. 150,000 due to insufficient examination of expenses. en-us Fri, 08 Aug 2014 00:00:00 +0530 Sat, 24 Nov 2018 07:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277086 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's cross objections. It upheld the CIT(A)'s decisions on prior period expenses, notional interest on land purchases, EPF contributions, and depreciation on electrical installations. However, it modified the disallowance on repair and maintenance expenses, reducing it to Rs. 150,000 due to insufficient examination of expenses. Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277086