https://www.taxtmi.com/caselaws?id=778290 ITAT Jaipur held that a one-day delay in PF deposit due to bank website failure was not attributable to the assessee and deleted the disallowance under s.36(1)(va). Health and Education Cess cannot be treated as income-tax for s.115JB and the related disallowance was deleted. The Reliability charge of Rs.1.50/unit must be included in transfer price for s.80IA. The appellant's solid waste management system qualifies as an eligible infrastructure facility under s.80IA and deduction is allowed. Depreciation on leasehold rights (including opening WDV) is allowable under s.32(1)(ii). Deductions under ss.80IA/80IC and indexed cost for capital gains are to be applied in computing book profit under s.115JB. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 11 Sep 2025 17:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778290 ITAT Jaipur held that a one-day delay in PF deposit due to bank website failure was not attributable to the assessee and deleted the disallowance under s.36(1)(va). Health and Education Cess cannot be treated as income-tax for s.115JB and the related disallowance was deleted. The Reliability charge of Rs.1.50/unit must be included in transfer price for s.80IA. The appellant's solid waste management system qualifies as an eligible infrastructure facility under s.80IA and deduction is allowed. Depreciation on leasehold rights (including opening WDV) is allowable under s.32(1)(ii). Deductions under ss.80IA/80IC and indexed cost for capital gains are to be applied in computing book profit under s.115JB. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778290