https://www.taxtmi.com/caselaws?id=378177 The Tribunal dismissed the appeal of the assessee regarding the disallowance of Employee's Contribution towards PF fund, software up-gradation expenses, and repairs and maintenance expenses on plant & machinery. The Tribunal upheld the disallowances based on relevant provisions of the Income Tax Act and previous case laws, concluding that the expenses were not eligible for deduction or were of enduring benefit. Additionally, an alternative contention for granting depreciation on the disallowed amount was allowed. The Tribunal's decision was based on a comprehensive analysis of legal principles and factual circumstances. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 10 Apr 2019 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378177 The Tribunal dismissed the appeal of the assessee regarding the disallowance of Employee's Contribution towards PF fund, software up-gradation expenses, and repairs and maintenance expenses on plant & machinery. The Tribunal upheld the disallowances based on relevant provisions of the Income Tax Act and previous case laws, concluding that the expenses were not eligible for deduction or were of enduring benefit. Additionally, an alternative contention for granting depreciation on the disallowed amount was allowed. The Tribunal's decision was based on a comprehensive analysis of legal principles and factual circumstances. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378177