M/S. HIND SAMACHAR LTD.,JALANDHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 542/ASR/2013Status: DisposedITAT Amritsar31 August 2026AY 2008-096 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal remanded the issue of disallowance under Section 40(a)(ia) back to the AO for fresh verification. The disallowance for prior period expenses was deleted, and the disallowance for sales promotion expenses was allowed. The addition under Section 41(1) was remanded to the AO for further consideration.

What were the facts?

The assessee appealed against the CIT(A)'s order upholding certain additions/disallowances made by the AO. The appeal involved issues related to disallowance under Section 40(a)(ia) for non-deduction of TDS, prior period expenses, sales promotion expenses, and an addition under Section 41(1).

What were the issues?

Whether payments to press reporters and photographers are covered under Section 194C or 194J for TDS purposes, and whether expenses ascertained and settled in the current year are prior period expenses.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194C,Section 194J,Section 41(1),Section 37(1)

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

Per: Udayan Dasgupta, JM:

The appeal filed by the assessee against the order of the Ld CIT(A), Jallandhar passed u/s 250 of the Act ‘61 dated 11.06.2013, which has arisen out of the AO / DCIT Circle – III, Jalandhar, order dated 31/12/2010 passed u/s 143(3).

2.

The grounds of appeal in Form No. 36 are as follows:

“1. That on the facts and in the circumstances of the case the Learned Commissioner of Income Tax (Appeals) has erred in upholding an order which is bad in law. In any case the assessment A.Y. 2008-09 2

of Jalandhar unit and Delhi Unit could not have been made through one common assessment order.

2.

That the Learned Commissioner of

The order continues below.

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