DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

ITA 2479/DEL/2011Status: DisposedITAT Delhi15 April 2026AY 2006-0749 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal partly allowed the Revenue's appeals. It upheld the CIT(A)'s decision regarding disallowance of expenses related to short TDS deduction, stating that Section 40(a)(ia) is not applicable in such cases. However, it dismissed the Revenue's ground regarding interest on late TDS deposit as infructuous, as the assessee had accepted the disallowance.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing various claims made by the assessee, including deductions for professional fees, reimbursement of expenses, and Section 14A expenses. The appeals covered assessment years 2005-06, 2006-07, and 2007-08.

What were the issues?

The key issues involved whether certain expenses were allowable deductions, particularly concerning TDS compliance and the deductibility of interest on delayed TDS payments.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 14A,Section 37

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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEWDELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Rohit Jain, Advocate, Shri Kunal Pandey, Advocate, Shri Shivam Kansal, CA
For Respondent: Ms. Monika Singh, CIT DR
Hearing: 28.01.2026

Heard together (2 matters)

ITANo.2478/DEL/2011
ITA No.2480/DEL/2011

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

PER S. RIFAUR RAHMAN, AM :

1.

These appeals are filed by the Revenue against the order of Learned Commissioner of Income Tax (Appeals)-I, New Delhi [“Ld. CIT(A)”, for short] dated 25.02.2011 for the Assessment Years 2005-06, 2006-07 and 2007-08 by raising following grounds of appeal :- “AY : 2005-06 On the facts and in the circumstances of the case the Ld. CIT(A) has erred in :-

1.

The order of the Ld. CIT(A)-is not correct in law and facts.

2.

Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.1,34,94,094/- u/s 40(a)(ia) of th

The order continues below.

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