https://www.taxtmi.com/caselaws?id=295151 The assessee's appeal was partly allowed, with the disallowance of late payment of employees' contribution to PF/ESIC and advertisement expenses being vacated. Payments to foreign entities were analyzed, with disallowances for certain entities being deleted while upheld for others. The matter of interest income not accounted for was remanded for reconsideration. Regarding additions to book profit for MAT computation, disallowance under Sec. 14A was excluded, but provision for doubtful debts was upheld. The Tribunal upheld the CIT(A)'s decision on non-resident payments, dismissing the revenue's appeal. en-us Wed, 13 Mar 2019 00:00:00 +0530 Fri, 21 May 2021 08:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295151 The assessee's appeal was partly allowed, with the disallowance of late payment of employees' contribution to PF/ESIC and advertisement expenses being vacated. Payments to foreign entities were analyzed, with disallowances for certain entities being deleted while upheld for others. The matter of interest income not accounted for was remanded for reconsideration. Regarding additions to book profit for MAT computation, disallowance under Sec. 14A was excluded, but provision for doubtful debts was upheld. The Tribunal upheld the CIT(A)'s decision on non-resident payments, dismissing the revenue's appeal. Case-Laws Income Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295151