https://www.taxtmi.com/caselaws?id=388013 The Tribunal upheld the validity of the notice under Section 148 for reopening assessments, allowed deductions for EPF and ESI contributions made before the return filing due date, and confirmed the disallowance of the higher depreciation rate claimed by the assessee. The appeals were partly allowed, providing relief on the EPF and ESI contributions issue while dismissing the other grounds. en-us Fri, 23 Aug 2019 00:00:00 +0530 Fri, 17 Jan 2020 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388013 The Tribunal upheld the validity of the notice under Section 148 for reopening assessments, allowed deductions for EPF and ESI contributions made before the return filing due date, and confirmed the disallowance of the higher depreciation rate claimed by the assessee. The appeals were partly allowed, providing relief on the EPF and ESI contributions issue while dismissing the other grounds. Case-Laws Income Tax Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388013