https://www.taxtmi.com/caselaws?id=770468 ITAT Delhi upheld CIT(A)'s decisions on multiple issues. Court allowed Internal Development Charges recognition under POCM method and interest deduction under section 36(1)(iii) based on previous favorable rulings. Disallowance under section 14A and helicopter/aircraft expenses were rejected following earlier precedents. One-time Ind-AS transition claim was permitted as revenue neutral and mandatory compliance. TDS provisions under section 194C held inapplicable to statutory authority payments. Unverified purchase transactions matter remanded to AO for fresh consideration with opportunity for assessee to submit supporting documents. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 13:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770468 ITAT Delhi upheld CIT(A)'s decisions on multiple issues. Court allowed Internal Development Charges recognition under POCM method and interest deduction under section 36(1)(iii) based on previous favorable rulings. Disallowance under section 14A and helicopter/aircraft expenses were rejected following earlier precedents. One-time Ind-AS transition claim was permitted as revenue neutral and mandatory compliance. TDS provisions under section 194C held inapplicable to statutory authority payments. Unverified purchase transactions matter remanded to AO for fresh consideration with opportunity for assessee to submit supporting documents. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770468