M/S. HIND SAMACHAR LIMITED,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX,, JAANDHAR CITY

ITA 237/ASR/2014Status: DisposedITAT Amritsar31 August 2026AY 2009-105 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the disallowance under Section 40(a)(ia) for payments to press reporters and photographers requires fresh verification by the AO, considering the nature of services and agreements. The additions for repairs and maintenance were held to be revenue in nature and thus allowable.

What were the facts?

The assessee appealed against the CIT(A)'s order upholding additions/disallowances made by the AO. The disallowance under Section 40(a)(ia) related to reimbursements to press reporters and photographers, and other additions were for repairs and maintenance.

What were the issues?

Whether payments to press reporters and photographers are covered under Section 194C or 194J for the purpose of disallowance under Section 40(a)(ia), and whether expenditure on repairs and maintenance is revenue or capital in nature.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194C,Section 194J,Section 143(3),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

Per: Udayan Dasgupta, JM:

The appeal filed by the assessee against the order of the CIT(A), dated 11.02.2014 passed u/s 250 of the Act which has emanated from the order of the AO u/s 143(3) of the Act dated. 29.12.2011. 2. Grounds of appeal taken in Form 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 of Jalandhar unit and Delhi Unit could not have been made through one common assessment order. 2 A:Y. 2009-10

2.

That the Learned Commissioner of Income tax (Appeals), has erred in up holding the followi

The order continues below.

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