https://www.taxtmi.com/caselaws?id=278637 The Tribunal dismissed the Revenue's appeal, upholding the decisions of the Ld. CIT (A) regarding the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961, and the provision for retirement benefits. The judgment emphasized the application of legal principles and precedents to determine the tax implications, resulting in the dismissal of the Revenue's appeal. en-us Mon, 23 Oct 2017 00:00:00 +0530 Fri, 15 Feb 2019 08:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278637 The Tribunal dismissed the Revenue's appeal, upholding the decisions of the Ld. CIT (A) regarding the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961, and the provision for retirement benefits. The judgment emphasized the application of legal principles and precedents to determine the tax implications, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278637