https://www.taxtmi.com/caselaws?id=381397 The Tribunal dismissed the Revenue's appeal on the grounds of gratuity payments, net accrual of equalization reserve, and interest on loan and depreciation on telecom towers. The Tribunal remanded the issue of Indefeasible Right to Use (IRU) charges back to the Assessing Officer for proper verification. The Tribunal allowed the assessee's appeal on the treatment of loan processing fee, ruling it as revenue expenditure. Both appeals were partly allowed for statistical purposes. en-us Fri, 07 Jun 2019 00:00:00 +0530 Mon, 10 Jun 2019 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381397 The Tribunal dismissed the Revenue's appeal on the grounds of gratuity payments, net accrual of equalization reserve, and interest on loan and depreciation on telecom towers. The Tribunal remanded the issue of Indefeasible Right to Use (IRU) charges back to the Assessing Officer for proper verification. The Tribunal allowed the assessee's appeal on the treatment of loan processing fee, ruling it as revenue expenditure. Both appeals were partly allowed for statistical purposes. Case-Laws Income Tax Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381397