https://www.taxtmi.com/caselaws?id=297864 The Tribunal upheld the CIT (A)'s decisions in favor of the assessee, allowing deductions for prior period expenses, contributions to the rehabilitation fund, and late deposits of employee contributions to PF and ESI. The Tribunal dismissed the Revenue's appeals, emphasizing the consistent accounting practices, business purpose of the expenses, and compliance with legal precedents. en-us Fri, 06 May 2016 00:00:00 +0530 Mon, 27 Sep 2021 07:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297864 The Tribunal upheld the CIT (A)'s decisions in favor of the assessee, allowing deductions for prior period expenses, contributions to the rehabilitation fund, and late deposits of employee contributions to PF and ESI. The Tribunal dismissed the Revenue's appeals, emphasizing the consistent accounting practices, business purpose of the expenses, and compliance with legal precedents. Case-Laws Income Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297864