https://www.taxtmi.com/caselaws?id=416053 The Tribunal allowed the assessee's appeal regarding the addition of Labour Cess under Section 43B, deleting the addition amount. The Revenue's appeals on prior period expenses and interest on the "Client Interest Account" were dismissed, upholding the CIT(A)'s decisions. The Tribunal found consistency with its earlier rulings in the assessee's favor for similar issues in previous assessment years. The order was issued on 14/12/2021. en-us Tue, 14 Dec 2021 00:00:00 +0530 Sat, 18 Dec 2021 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416053 The Tribunal allowed the assessee's appeal regarding the addition of Labour Cess under Section 43B, deleting the addition amount. The Revenue's appeals on prior period expenses and interest on the "Client Interest Account" were dismissed, upholding the CIT(A)'s decisions. The Tribunal found consistency with its earlier rulings in the assessee's favor for similar issues in previous assessment years. The order was issued on 14/12/2021. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416053