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2013 (6) TMI 601 - AT - Income TaxPayment of PF dues beyond the stipulated date in the PF Act disallowed - CIT(A) deleted the addition - Held that:- As outstanding PF dues in this case has been paid before the due date of filing of the income tax returns no justification of making the disallowance in this regard. In favour of assessee. Depreciation on printers and UPS - 15% or 60% - Held that:- As decided in C.I.T. vs. BSES Yamuna Powers Ltd. [2010 (8) TMI 58 - DELHI HIGH COURT] the depreciation @ 60% on the printers and UPS is to be allowed to the assessee. In favour of assessee.
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