https://www.taxtmi.com/caselaws?id=405832 The Tribunal upheld the CIT(A)'s decision regarding the treatment of government subsidy as a capital receipt, employee's contribution to PF/ESI paid after the due date, interest on delayed payment of excise duty and service tax, and prior period expenses. The Tribunal dismissed the Revenue's appeals and the assessee's Rule 27 petitions, affirming the CIT(A)'s decisions and emphasizing procedural compliance. en-us Fri, 26 Mar 2021 00:00:00 +0530 Fri, 26 Mar 2021 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405832 The Tribunal upheld the CIT(A)'s decision regarding the treatment of government subsidy as a capital receipt, employee's contribution to PF/ESI paid after the due date, interest on delayed payment of excise duty and service tax, and prior period expenses. The Tribunal dismissed the Revenue's appeals and the assessee's Rule 27 petitions, affirming the CIT(A)'s decisions and emphasizing procedural compliance. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405832