https://www.taxtmi.com/caselaws?id=420509 The Tribunal partially allowed the appeal, remanding the issue of tax deduction under Section 195 back to the Assessing Officer for further examination. The addition concerning late deposit of PF and ESI contributions was deleted based on precedents supporting the taxpayer's position. The ground related to prior period expenses was dismissed as the assessee did not pursue it during the hearing. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420509 The Tribunal partially allowed the appeal, remanding the issue of tax deduction under Section 195 back to the Assessing Officer for further examination. The addition concerning late deposit of PF and ESI contributions was deleted based on precedents supporting the taxpayer's position. The ground related to prior period expenses was dismissed as the assessee did not pursue it during the hearing. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420509