https://www.taxtmi.com/caselaws?id=371929 The court ruled in favor of the assessee on various tax issues, including pension fund contributions and lease equalization charges under Section 43B, treatment of provision for bad debts under Section 115JA, loss on amortization of securities, disallowance of depreciation for current investments, and appreciation in the value of securities. The court allowed deductions and depreciation in favor of the assessee based on legal interpretations and precedents. However, the court remanded one case back to the Tribunal for fresh consideration and partially allowed another case concerning the levy of interest under Section 234C. en-us Mon, 03 Dec 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371929 The court ruled in favor of the assessee on various tax issues, including pension fund contributions and lease equalization charges under Section 43B, treatment of provision for bad debts under Section 115JA, loss on amortization of securities, disallowance of depreciation for current investments, and appreciation in the value of securities. The court allowed deductions and depreciation in favor of the assessee based on legal interpretations and precedents. However, the court remanded one case back to the Tribunal for fresh consideration and partially allowed another case concerning the levy of interest under Section 234C. Case-Laws Income Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371929