Judgement

The ITAT Mumbai upholds CAM, electricity and water charges form part of rent under Composite Occupancy Arrangement


ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I

ITAT held that SBI cannot be treated as an assessee in default for non-deduction of TDS on foreign LTC reimbursements made in compliance with the Madras High Court's interim order.

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

The ITAT Delhi holds that expenditure not claimed in the Profit & Loss Account cannot be disallowed due to delayed deduction of TDS.



ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress 

The ITAT Ahmedabad Remands Matter for Verification of TDS Credit Denied Due to Lack of Supporting Evidence



 ITAT Directs AO to Grant TDS Credit After Verification Where Income Has Been Offered to Tax

ITAT has allowed Deloitte Haskins & Sells’ appeals and directed the AO to verify disputed TDS credit claims for AY 2023-24 and AY 2024-25.

ITAT Ahmedabad Allows Deloitte’s Appeals, Directs AO to Verify Rs 28.26 Lakh Disputed TDS Credit Claims

ITAT deleted the Rs 31,400 penalty for delayed TDS return filing, holding that the proceedings were legally unsustainable due to procedural lapses and inordinate delay.

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ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress

ITAT Directs AO to Grant TDS Credit After Verification Where Income Has Been Offered to Tax

ITAT Ahmedabad Allows Deloitte’s Appeals, Directs AO to Verify Rs 28.26 Lakh Disputed TDS Credit Claims

ITAT Deletes Rs 31,400 Penalty for Delayed TDS Return Filing