https://www.taxtmi.com/caselaws?id=409983 The ITAT Mumbai partially allowed the assessee's appeal by allowing the deduction of leave encashment and provision for doubtful advances, and by permitting depreciation on customer contracts. The appeal filed by the revenue was dismissed. The treatment of receipts in Form 26AS was set aside for further consideration. en-us Mon, 07 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409983 The ITAT Mumbai partially allowed the assessee's appeal by allowing the deduction of leave encashment and provision for doubtful advances, and by permitting depreciation on customer contracts. The appeal filed by the revenue was dismissed. The treatment of receipts in Form 26AS was set aside for further consideration. Case-Laws Income Tax Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409983