https://www.taxtmi.com/caselaws?id=378107 The Tribunal upheld the decisions of the ld. CIT(A) for both issues raised by the revenue, dismissing the appeal and maintaining the orders in favor of the assessee. The deduction under section 10AA for interest on FOR and sundry balance written back was allowed as it was directly related to export business activities. Additionally, the deletion of disallowance under section 40a(ia) for ESIC & PF contributions paid beyond the due date was upheld based on precedents favoring the assessee. en-us Wed, 27 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 06:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378107 The Tribunal upheld the decisions of the ld. CIT(A) for both issues raised by the revenue, dismissing the appeal and maintaining the orders in favor of the assessee. The deduction under section 10AA for interest on FOR and sundry balance written back was allowed as it was directly related to export business activities. Additionally, the deletion of disallowance under section 40a(ia) for ESIC & PF contributions paid beyond the due date was upheld based on precedents favoring the assessee. Case-Laws Income Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378107