https://www.taxtmi.com/caselaws?id=413110 The Tribunal ruled in favor of the assessee on various issues including disallowance of interest accrued on advances, demurrage and wharfage charges, write-off value of slow-moving stores, repairs and maintenance expenses, depreciation on UPS, expenses under Section 14A, additional depreciation, bank guarantee commission, and CSR expenditure. The Tribunal cited previous judicial decisions and legal provisions to support its decisions, consistently favoring the assessee based on earlier court rulings. The appeals by the Revenue were mostly dismissed, except for the disallowance of interest income on deposits where no distinguishing facts were presented. en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413110 The Tribunal ruled in favor of the assessee on various issues including disallowance of interest accrued on advances, demurrage and wharfage charges, write-off value of slow-moving stores, repairs and maintenance expenses, depreciation on UPS, expenses under Section 14A, additional depreciation, bank guarantee commission, and CSR expenditure. The Tribunal cited previous judicial decisions and legal provisions to support its decisions, consistently favoring the assessee based on earlier court rulings. The appeals by the Revenue were mostly dismissed, except for the disallowance of interest income on deposits where no distinguishing facts were presented. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413110