https://www.taxtmi.com/caselaws?id=283429 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal directed the Assessing Officer to allow deductions for donation and subscription, CMPDIL expenses under section 35E, and reconsideration of stock deterioration provision. The Tribunal also restored the issue of provision for obsolete stores for fresh consideration, disallowed depreciation on leasehold land charges, and upheld TDS credit based on original certificates. Additionally, the Tribunal deleted the disallowance of HEMM rehabilitation expenses, considering them as revenue expenditure for repairs. en-us Mon, 19 Mar 2018 00:00:00 +0530 Mon, 23 Sep 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283429 The Tribunal partly allowed the assessee's appeal and dismissed the revenue's appeal. The Tribunal directed the Assessing Officer to allow deductions for donation and subscription, CMPDIL expenses under section 35E, and reconsideration of stock deterioration provision. The Tribunal also restored the issue of provision for obsolete stores for fresh consideration, disallowed depreciation on leasehold land charges, and upheld TDS credit based on original certificates. Additionally, the Tribunal deleted the disallowance of HEMM rehabilitation expenses, considering them as revenue expenditure for repairs. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283429