https://www.taxtmi.com/caselaws?id=277176 The Tribunal allowed the assessee's appeal on various grounds, including disallowance of expenses under Section 40(a)(ia) and provision of gratuity, pension leave salary, and agreement arrear. The Tribunal also deleted additions for interest income and excess cash received. The judgment highlighted compliance with TDS provisions, pending approvals, and proper accounting treatment. The Tribunal dismissed the revenue's appeal, emphasizing the significance of legal principles and precedents in tax assessments. en-us Tue, 24 May 2016 00:00:00 +0530 Wed, 28 Nov 2018 06:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277176 The Tribunal allowed the assessee's appeal on various grounds, including disallowance of expenses under Section 40(a)(ia) and provision of gratuity, pension leave salary, and agreement arrear. The Tribunal also deleted additions for interest income and excess cash received. The judgment highlighted compliance with TDS provisions, pending approvals, and proper accounting treatment. The Tribunal dismissed the revenue's appeal, emphasizing the significance of legal principles and precedents in tax assessments. Case-Laws Income Tax Tue, 24 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277176