https://www.taxtmi.com/caselaws?id=295411 The Tribunal upheld the CIT(A)'s decisions on all issues, allowing the depreciation claim on infrastructure construction cost, deduction for the right to collect toll as an intangible asset, disallowance of employees' EPF contribution, rejection of estimated personal elements in expenses, admission of an additional deduction ground under section 35DD, and allowance of deduction for stamp duty expenses on amalgamation. The Revenue's appeal was dismissed based on consistent precedent judgments and legal interpretations favoring the assessee. en-us Tue, 28 Jan 2014 00:00:00 +0530 Thu, 03 Jun 2021 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295411 The Tribunal upheld the CIT(A)'s decisions on all issues, allowing the depreciation claim on infrastructure construction cost, deduction for the right to collect toll as an intangible asset, disallowance of employees' EPF contribution, rejection of estimated personal elements in expenses, admission of an additional deduction ground under section 35DD, and allowance of deduction for stamp duty expenses on amalgamation. The Revenue's appeal was dismissed based on consistent precedent judgments and legal interpretations favoring the assessee. Case-Laws Income Tax Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295411