https://www.taxtmi.com/caselaws?id=277506 The Appellate Tribunal ITAT Bangalore confirmed the deductibility of employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) paid before the due date for filing the return under relevant Income Tax Act sections. The Tribunal also directed the allowance of depreciation on intangible assets like brand names and trademarks, following previous decisions in the assessee's favor. The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal for statistical purposes, maintaining the deductibility of contributions and permitting depreciation on intangible assets. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 06 Dec 2018 05:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277506 The Appellate Tribunal ITAT Bangalore confirmed the deductibility of employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) paid before the due date for filing the return under relevant Income Tax Act sections. The Tribunal also directed the allowance of depreciation on intangible assets like brand names and trademarks, following previous decisions in the assessee's favor. The Tribunal dismissed the revenue's appeal and allowed the assessee's appeal for statistical purposes, maintaining the deductibility of contributions and permitting depreciation on intangible assets. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277506