![Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051568-itat-itat-delhi-tata-teleservices-taxscan.webp "Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]")
Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that pre-operative expenses incurred by Tata Teleservices Ltd. for the...
![ITAT allows S.80G Deduction for donation out of CSR funds to PM National Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-CSR-funds-PM-National-Relief-Fund-Section-80G-of-Income-Tax-Act-TAXSCAN.jpg "ITAT allows S.80G Deduction for donation out of CSR funds to PM National Relief Fund [Read Order]")
![Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Disallowance-ITAT-AO-verify-Business-Commencement-taxascan.jpg "Disallowance of ₹50.05 Lakh u/s 37(1): ITAT directs AO to verify Business Commencement [Read Order]")
![Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Pune-Income-Tax-Appellate-Tribunal-Form-3CL-TAXSCAN.jpg "Disallowance of R&D Expense Deductions due to Missing DSIR Form 3CL: ITAT allows Full Deduction for 2016-17 [Read Order]")
![Disallowance of Rs. 3.15 Crore Expenses due to Insufficient Documentation: ITAT Upholds CIT(A) Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Expense-Disallowance-TAXSCAN.jpg "Disallowance of Rs. 3.15 Crore Expenses due to Insufficient Documentation: ITAT Upholds CIT(A) Decision [Read Order]")
Revenue Challenges ITAT's ESOP Deduction Decision: Karnataka HC Dismisses Petition, Upholds ESOP as Legitimate Business Expense [Read Order]
In a recent ruling, the Karnataka High Court dismissed the revenue’s petition challenging the Income Tax Tribunal Appellate decision on Employee Stock Ownership Plan ( ESOP ) deduction, the court...
![Revenue Challenges ITATs ESOP Deduction Decision: Karnataka HC Dismisses Petition, Upholds ESOP as Legitimate Business Expense [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ESOP-Karnataka-High-Court-Employee-Stock-Ownership-Plan-ESOP-Deduction-Decision-taxsacn.jpg "Revenue Challenges ITATs ESOP Deduction Decision: Karnataka HC Dismisses Petition, Upholds ESOP as Legitimate Business Expense [Read Order]")
ITAT allows Liquor, Buffet Dinner and Govt Taxes to DLF Resort expenses as Business Promotion Expenses u/s 37(1) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed expenses for liquor, buffet dinner, and government taxes paid to DLF Resort as business promotion expenses under Section 37(1) of...
![ITAT allows Liquor, Buffet Dinner and Govt Taxes to DLF Resort expenses as Business Promotion Expenses u/s 37(1) [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041080-itat-income-tax-appellate-tribunal-income-tax-news-taxnews.webp "ITAT allows Liquor, Buffet Dinner and Govt Taxes to DLF Resort expenses as Business Promotion Expenses u/s 37(1) [Read Order]")
Management Service Fees paid to Non Resident AEs eligible for Deduction u/s 37(1) of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) of Delhi held that management service fees paid to non-resident Associate Enterprises are eligible for deduction under Section 37(1) of the Income Tax Act,...
![Management Service Fees paid to Non Resident AEs eligible for Deduction u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Fees-Deduction-Management-Service-Fees-taxscan.jpg "Management Service Fees paid to Non Resident AEs eligible for Deduction u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Relief to Britannia Industries: ITAT Allows claim of Deduction for Lease Premium on ground of Absence of Capital Expenditure [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) granted relief to Britannia Industries by allowing the claim of deduction for lease premium on the ground of the absence of capital...
![Relief to Britannia Industries: ITAT Allows claim of Deduction for Lease Premium on ground of Absence of Capital Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-Relief-to-Britannia-Industries-Britannia-Industries-ITAT-claim-Deduction-claim-of-Deduction-ITAT-Allows-claim-of-Deduction-Lease-Premium-Capital-Expenditure-taxscan.jpg "Relief to Britannia Industries: ITAT Allows claim of Deduction for Lease Premium on ground of Absence of Capital Expenditure [Read Order]")
![Delhi HC allows CSR deduction to Steel Authority of India u/s 37(1) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Delhi-High-Court-CSR-CSR-deduction-Steel-Authority-Steel-Authority-of-India-Income-Tax-Act-Taxscan.jpg "Delhi HC allows CSR deduction to Steel Authority of India u/s 37(1) of Income Tax Act [Read Order]")
Ex-Gratia Payments to Retiring Employees are ‘Profits in Lieu of Salary’: ITAT Pune allows Deduction [Read Order]
While allowing deduction under Section 37(1) of Income Tax Act to the assessee, Prathamik Shikshak Sahakari Bank Ltd, the Pune bench of the ITAT held that ex-gratia payment made to the retiring...
![Ex-Gratia Payments to Retiring Employees are ‘Profits in Lieu of Salary’: ITAT Pune allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Cash-Payments.jpg "Ex-Gratia Payments to Retiring Employees are ‘Profits in Lieu of Salary’: ITAT Pune allows Deduction [Read Order]")