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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
S. RIFAUR RAHMAN, Accountant Member, VIMAL KUMAR, Judicial Member
DCIT, Circle 6 – Appellant
Versus
Sahara India Mass Communication Ltd. – Respondent
| Table of Content |
|---|
| 1. revenue appeals against cit(a) relief on multiple disallowances. (Para 1 , 2 , 3) |
| 2. reimbursement to sister concern allowable if genuine and tds by recipient. (Para 4 , 5 , 6) |
| 3. retainership fees to unrelated party allowed proportionately per mou. (Para 7 , 8 , 9) |
| 4. jv reimbursement upheld as linked to business mou terms. (Para 10 , 11 , 12) |
| 5. section 14a disallowance sustained at 1% of investment. (Para 13 , 14 , 15) |
| 6. no disallowance for fuel/telephone reimbursements to employees. (Para 16 , 17 , 18) |
| 7. gift to film director allowable as business promotion. (Para 19 , 20 , 21) |
| 8. no 40(a)(ia) disallowance for short tds deduction. (Para 22 , 23 , 24) |
| 9. interest on tds delay non-deductible as accepted. (Para 25 , 26 , 27) |
| 10. revenue appeals partly allowed overall. (Para 28) |
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEWDELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITANo.2478/DEL/2011 (AssessmentYear:2005-06)
ITA No.2479/DEL/2011 (Assessment Year: 2006-07)
ITA No.2480/DEL/2011 (Assessment Year: 2007-08)
DCIT, Circle 6, vs. M/s. Sahara India Mass Communication Ltd., New Delhi. Sahara India Point, CTS-40/44, S.V. Ro
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