2022-TIOL-599-ITAT-DEL
Steel Authority of India Ltd Vs Addl. CIT
Whether CSR expenditure merits being allowed as business expenditure, where it pertains to an AY preceding the amendment to the I-T Act which disallowed CSR expenditure as business expenditure - YES: ITAT
- Assessee's appeal allowed: DELHI ITAT
2022-TIOL-598-ITAT-DEL
Addl. CIT Vs Lenskart Solution Pvt Ltd
Whether no TDS liability can be attached on payments made for advertising/marketing services to FII which has no PE in India - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2022-TIOL-597-ITAT-MUM
MMR Social Housing Pvt Ltd Vs DCIT
Whether interest paid in respect of capital borrowed for business purposes constitutes allowable deduction u/s 36(1)(iii) - YES: ITAT
- Assessee's appeal allowed: MUMBAI ITAT |
