https://www.taxtmi.com/caselaws?id=407942 The tribunal affirmed the CIT(A)'s decision to allow depreciation, delete the disallowance of employees' provident fund payment, and reject the disallowance of donations. However, the tribunal reversed the deletion of TDS on interest disallowance and remanded the issue for fresh examination by the Assessing Officer in light of statutory provisions. The tribunal's decisions were based on the appellant's substantiated claims and interpretations of relevant laws, resulting in a partial allowance of the Revenue's appeal for statistical purposes. en-us Thu, 13 May 2021 00:00:00 +0530 Thu, 27 May 2021 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407942 The tribunal affirmed the CIT(A)'s decision to allow depreciation, delete the disallowance of employees' provident fund payment, and reject the disallowance of donations. However, the tribunal reversed the deletion of TDS on interest disallowance and remanded the issue for fresh examination by the Assessing Officer in light of statutory provisions. The tribunal's decisions were based on the appellant's substantiated claims and interpretations of relevant laws, resulting in a partial allowance of the Revenue's appeal for statistical purposes. Case-Laws Income Tax Thu, 13 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407942