https://www.taxtmi.com/caselaws?id=377760 The Tribunal reversed the disallowance of accrued incentive, depreciation on OB Vans, advances written off, and provision consumption debtors. However, it reinstated the disallowance of interest payable to Prasar Bharti and upheld the disallowance of leave encashment based on legal provisions. The disallowance of software expenses was remanded for further assessment, while the disallowance of expenses for earning dividend income was partially deleted due to lack of satisfaction by the AO. Overall, the Tribunal's decisions were based on a detailed analysis of the evidence and legal provisions. en-us Thu, 28 Mar 2019 00:00:00 +0530 Wed, 03 Apr 2019 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377760 The Tribunal reversed the disallowance of accrued incentive, depreciation on OB Vans, advances written off, and provision consumption debtors. However, it reinstated the disallowance of interest payable to Prasar Bharti and upheld the disallowance of leave encashment based on legal provisions. The disallowance of software expenses was remanded for further assessment, while the disallowance of expenses for earning dividend income was partially deleted due to lack of satisfaction by the AO. Overall, the Tribunal's decisions were based on a detailed analysis of the evidence and legal provisions. Case-Laws Income Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377760