https://www.taxtmi.com/caselaws?id=385960 The Tribunal allowed the assessee's appeals for the assessment years 2007-08 to 2013-14, directing the AO to allow deductions under sections 80-IB(9) and 80-IC. It also allowed expenses under 'Prior Period Expenses' and 'Retirement Benefit of Employees'. The Tribunal admitted additional grounds on corporate social responsibility and allowed CSR expenses. Disallowed claims not pressed by the assessee included provisions for doubtful debts, prior period depreciation, non-management staff allowances, and other provisions. The Revenue's appeals were dismissed for interest provisions and provision reversals, while disallowances under sections 40(a)(ia) and 14A were upheld. en-us Fri, 13 Sep 2019 00:00:00 +0530 Tue, 17 Sep 2019 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385960 The Tribunal allowed the assessee's appeals for the assessment years 2007-08 to 2013-14, directing the AO to allow deductions under sections 80-IB(9) and 80-IC. It also allowed expenses under 'Prior Period Expenses' and 'Retirement Benefit of Employees'. The Tribunal admitted additional grounds on corporate social responsibility and allowed CSR expenses. Disallowed claims not pressed by the assessee included provisions for doubtful debts, prior period depreciation, non-management staff allowances, and other provisions. The Revenue's appeals were dismissed for interest provisions and provision reversals, while disallowances under sections 40(a)(ia) and 14A were upheld. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385960