https://www.taxtmi.com/caselaws?id=388021 The Tribunal disallowed depreciation on machinery spare parts but allowed deduction based on actual consumption. Deductions under sections 80IA and 80HHC were allowed. Miscellaneous donations and prior period expenses were disallowed. Provision for demobilization and other expenses were disallowed unless substantiated. Interest received under section 143(1) was to be verified. Interest income on disputed dues was added. The issue of provision for doubtful debts was restored for verification. Disallowance of provisions under section 115JB was upheld. Income earned from foreign permanent establishments was excluded. Profit on sale of fixed assets was disallowed. Deductions under sections 80HHC, 80HHB, and 35DDA were allowed. Corporate office expenses allocation to foreign projects was deleted. Provision written back was partially allowed. Interest under section 234D was upheld. en-us Thu, 31 Oct 2019 00:00:00 +0530 Fri, 23 Sep 2022 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388021 The Tribunal disallowed depreciation on machinery spare parts but allowed deduction based on actual consumption. Deductions under sections 80IA and 80HHC were allowed. Miscellaneous donations and prior period expenses were disallowed. Provision for demobilization and other expenses were disallowed unless substantiated. Interest received under section 143(1) was to be verified. Interest income on disputed dues was added. The issue of provision for doubtful debts was restored for verification. Disallowance of provisions under section 115JB was upheld. Income earned from foreign permanent establishments was excluded. Profit on sale of fixed assets was disallowed. Deductions under sections 80HHC, 80HHB, and 35DDA were allowed. Corporate office expenses allocation to foreign projects was deleted. Provision written back was partially allowed. Interest under section 234D was upheld. Case-Laws Income Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388021