THE HIND SAMACHAR LTD, DELHI UNIT,NEW DELHI vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

ITA 511/ASR/2011Status: DisposedITAT Amritsar31 August 2026AY 2006-0728 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal deleted the addition related to printing charges paid to a sister concern, finding it to be a genuine business need. The addition concerning unsold and complimentary copies was also deleted as the assessee provided a satisfactory breakup and explanation.

What were the facts?

The assessee, The Hind Samachar Ltd., appealed against the CIT(A)'s order concerning additions made by the AO. The appeals involved issues such as rejection of books of accounts, disallowance of printing charges, and additions on account of unsold/complimentary copies.

What were the issues?

The primary issues were the disallowance of printing charges paid to a sister concern and the addition made for unsold and complimentary copies, with the assessee arguing these were business necessities and adequately explained.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: CA for Delhi Group and Sh. Sudhir Sehgal, Advocate

Hearing: 21.07.2026Pronounced: 31.08.2026

Heard together (3 matters)

I.T.A. No.504/Asr/2011

I.T.A. No.511/Asr/2011

I.T.A. No.525/Asr/2011

Read from the judgment's own cause title. This page is filed under one of them.

Per: Udayan Dasgupta, JM:

These two appeals ITA-504 and 511/ ASR / 2011 filed by the assessee are against the order of the Ld CIT(A), Jallandhar, dated 29.07.2011 passed u/s 250 of 7the Income tax Act ’61 ( henceforth the Act 61 ) ( which has dispose

The order continues below.

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