https://www.taxtmi.com/caselaws?id=286587 The Tribunal partially allowed the appeal, setting aside the issue of prior period expenses for further examination by the Assessing Officer and dismissing the penalty proceedings as premature. The disallowances of provision for Gratuity, unpaid sales tax, and unpaid bonus under section 43B of the IT Act were upheld subject to verification of facts. en-us Wed, 31 May 2017 00:00:00 +0530 Thu, 05 Mar 2020 09:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286587 The Tribunal partially allowed the appeal, setting aside the issue of prior period expenses for further examination by the Assessing Officer and dismissing the penalty proceedings as premature. The disallowances of provision for Gratuity, unpaid sales tax, and unpaid bonus under section 43B of the IT Act were upheld subject to verification of facts. Case-Laws Income Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286587