TDS not deductible on exempt supplementary rent – Section 10(15A)

InterGlobe Aviation Ltd. Vs JCIT (ITAT Delhi) Facts- The appellant has alleged disallowance of lease rental payment treating the same as capital expenditure. Further, the appellant has also alleged that CIT(A) has erred in upholding the payment of supplementary rent to Lessors in Ireland under Lease Agreements executed after 01st April 2007 attracts liability for TDS. Conclusion- Following the decision of special bench it is concluded that there cannot be any disallowance of lease rent under section 37(1). As regards the issue relating to disallowance u/s 40(a)(i) is concerned, we find that t...