https://www.taxtmi.com/caselaws?id=428311 The court admitted the appellant's appeal on the issue of limitation under Section 153 of the Act, listing it for further proceedings. The appeal challenging the refusal to allow balance additional depreciation under Section 32(1)(iia) was also admitted for consideration. The court directed the ITAT to decide the Management Consultancy Fee issue based on existing evidence and remanded the OBR issue to the AO for verification. Additionally, the court directed the ITAT to determine the Book Profits calculation issue based on available evidence. The appeal on the disallowance of CSR claim was declined, with the matter listed for final determination of other legal questions. en-us Mon, 19 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428311 The court admitted the appellant's appeal on the issue of limitation under Section 153 of the Act, listing it for further proceedings. The appeal challenging the refusal to allow balance additional depreciation under Section 32(1)(iia) was also admitted for consideration. The court directed the ITAT to decide the Management Consultancy Fee issue based on existing evidence and remanded the OBR issue to the AO for verification. Additionally, the court directed the ITAT to determine the Book Profits calculation issue based on available evidence. The appeal on the disallowance of CSR claim was declined, with the matter listed for final determination of other legal questions. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428311