https://www.taxtmi.com/caselaws?id=385675 The ITAT addressed various issues including disallowance of provisions, deductions for transitional liabilities, treatment of dividend income, lease rent equalization, depreciation claims, royalty payments, prior period items, VAT deductions, contributions, transfer pricing adjustments, and dividend income exemptions. The ITAT often remanded matters for reconsideration based on higher court decisions or allowed deductions in line with consistent treatment and accounting standards. Notably, the ITAT directed exclusion of dividend income from both normal and book profit computations under section 115JB. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 10 Sep 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385675 The ITAT addressed various issues including disallowance of provisions, deductions for transitional liabilities, treatment of dividend income, lease rent equalization, depreciation claims, royalty payments, prior period items, VAT deductions, contributions, transfer pricing adjustments, and dividend income exemptions. The ITAT often remanded matters for reconsideration based on higher court decisions or allowed deductions in line with consistent treatment and accounting standards. Notably, the ITAT directed exclusion of dividend income from both normal and book profit computations under section 115JB. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385675