https://www.taxtmi.com/caselaws?id=410281 The Tribunal partly allowed the appeals by granting additional depreciation on all assets, including those at collection centers. It also admitted and directed verification of TDS credit claims related to merged entities. The deduction of education cess was allowed as an expense based on precedent, but the claim for deduction of dividend distribution tax was rejected as not meeting the criteria under Section 37(1) of the Act. en-us Tue, 06 Jul 2021 00:00:00 +0530 Thu, 29 Jul 2021 10:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410281 The Tribunal partly allowed the appeals by granting additional depreciation on all assets, including those at collection centers. It also admitted and directed verification of TDS credit claims related to merged entities. The deduction of education cess was allowed as an expense based on precedent, but the claim for deduction of dividend distribution tax was rejected as not meeting the criteria under Section 37(1) of the Act. Case-Laws Income Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410281