https://www.taxtmi.com/caselaws?id=286524 The Tribunal partly allowed the appeal, dismissing the addition for delay in depositing employee contributions to Provident Fund and ESI based on the Gujarat State Road Transport Corporation case. The addition for prior period expenses was deleted following the precedent set by the Gujarat High Court in the Pri. CIT vs. Adani Enterprises Ltd case, emphasizing that the amount was minor compared to total expenditure and that TDS related to the expenses was paid in the relevant assessment year. en-us Wed, 18 Apr 2018 00:00:00 +0530 Tue, 03 Mar 2020 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286524 The Tribunal partly allowed the appeal, dismissing the addition for delay in depositing employee contributions to Provident Fund and ESI based on the Gujarat State Road Transport Corporation case. The addition for prior period expenses was deleted following the precedent set by the Gujarat High Court in the Pri. CIT vs. Adani Enterprises Ltd case, emphasizing that the amount was minor compared to total expenditure and that TDS related to the expenses was paid in the relevant assessment year. Case-Laws Income Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286524