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Dcit(Tds), Circle-1, Kolkata, Kolkata vs M/S Earnest Towers Pvt Ltd, Kolkata on 9 March, 2018 cites

Commissioner Of Income-Tax vs Indian & Eastern Newspaper Society on 13 May, 1980

In the case of ITO vs Indian Newspaper Society (supra) ITAT Delhi Bench has held that in case the lease premium paid by the assessee is held to be capital in nature and the assessee is not liable ot deduct TDS on payment of lease premium to MMRDA. The issue is therefore decided against the revenue. Thus ground no. 2 of the revenue is dismissed."
Delhi High Court Cites 12 - Cited by 9 - S Ranganathan - Full Document

Krishak Bharati Cooperative Ltd. vs Deputy Cit on 12 July, 2012

3. The Hon'ble Delhi High Court in the case of Krishak Bharati Cooperative Ltd. vs Deputy CIT, ITA No. 205/2010, judgement dt. 12/07/2012, took a view that lease premium paid was capital expenditure and not allowable as 2 I.T.A. No. 1519/Kol/2016 Assessment Year: 2013-14 M/s. Earnest Towers Pvt. Ltd expenditure. Hence T.D.S. provisions have no application on the facts of this case.
Delhi High Court Cites 19 - Cited by 29 - S R Bhat - Full Document
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