https://www.taxtmi.com/caselaws?id=411589 The Tribunal upheld the CIT(A)'s decision to allow the amortization of rental expenditure, disallowance of CSR expenses was deleted, provision towards unpaid leave salary encashment was partly disallowed based on SC precedent, and the claim under section 35AD was remanded for reconsideration by the AO in accordance with legal principles. The Tribunal directed the AO to reassess specific issues following legal precedents, partly allowing the revenue's appeals and allowing the assessee's appeal for statistical purposes. en-us Tue, 24 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411589 The Tribunal upheld the CIT(A)'s decision to allow the amortization of rental expenditure, disallowance of CSR expenses was deleted, provision towards unpaid leave salary encashment was partly disallowed based on SC precedent, and the claim under section 35AD was remanded for reconsideration by the AO in accordance with legal principles. The Tribunal directed the AO to reassess specific issues following legal precedents, partly allowing the revenue's appeals and allowing the assessee's appeal for statistical purposes. Case-Laws Income Tax Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411589