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2023 (5) TMI 1136 - ITAT DELHIAddition u/s 40(a)(ia) - failure to deduct tax on site rent in respect of contract with DTC for display of advertisement on DTC Bus Queue Shelters and Times Keeper Booths - effect of second proviso to section 40(a)(ia) as amended - HELD THAT:- It is admitted fact that Ld. CIT(A) has merely followed the judgment in favour of the assessee in his own case [2018 (5) TMI 2145 - DELHI HIGH COURT] Hon’ble Delhi High Court by order dismissed the the appeal of revenue with following findings that this issue is covered by a judgment of this Court in Commissioner of Income Tax vs. Rajinder Kumar [2013 (7) TMI 454 - DELHI HIGH COURT] and also the Commissioner of Income Tax vs. Ansal Land Mark Township Pvt. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] Consequently finding no error in the conclusion of Ld. CIT(A) the ground raised have no substance and the appeal of Revenue is dismissed.
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