https://www.taxtmi.com/caselaws?id=464488 ITAT DELHI - AT allowed the taxpayer's appeal: pre-operating expenses for expansion were held revenue in nature and deductible; the CIT(A)'s partial (50%) deletion of customer-acquisition disallowance was upheld; disallowance under s.40(a)(ia) for discounts to prepaid distributors was deleted relying on SC authority that such discounts are distributor profit and not commission, so no TDS under s.194H; amortization of certain expenses and depreciation on 3G spectrum license were allowed; and a government-imposed scheme penalty was held a non-statutory financial penalty deductible under s.37(1). en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 31 Oct 2025 10:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464488 ITAT DELHI - AT allowed the taxpayer's appeal: pre-operating expenses for expansion were held revenue in nature and deductible; the CIT(A)'s partial (50%) deletion of customer-acquisition disallowance was upheld; disallowance under s.40(a)(ia) for discounts to prepaid distributors was deleted relying on SC authority that such discounts are distributor profit and not commission, so no TDS under s.194H; amortization of certain expenses and depreciation on 3G spectrum license were allowed; and a government-imposed scheme penalty was held a non-statutory financial penalty deductible under s.37(1). Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464488