https://www.taxtmi.com/caselaws?id=783046 ITAT Dehradun dismissed the Revenue's appeal challenging allowance of depreciation on assets received by the assessee on demerger from a state power entity, following its own earlier decision in assessee's case and holding the assessee eligible for depreciation on such transferred assets. On the assessee's appeal regarding disallowance of delayed employees' contribution to PF and ESI under s. 36(1)(va), the ITAT accepted that the due date under the respective welfare laws should be computed with reference to the actual date of salary payment. The matter on this issue was remanded to the AO for verification and fresh adjudication; the assessee's appeal was partly allowed for statistical purposes. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783046 ITAT Dehradun dismissed the Revenue's appeal challenging allowance of depreciation on assets received by the assessee on demerger from a state power entity, following its own earlier decision in assessee's case and holding the assessee eligible for depreciation on such transferred assets. On the assessee's appeal regarding disallowance of delayed employees' contribution to PF and ESI under s. 36(1)(va), the ITAT accepted that the due date under the respective welfare laws should be computed with reference to the actual date of salary payment. The matter on this issue was remanded to the AO for verification and fresh adjudication; the assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783046