DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 273/DEL/2024Status: DisposedITAT Delhi25 September 2025AY 2018-19309 pages
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What did the Tribunal hold?

The Tribunal examined the genuineness of legal and professional expenses paid to Rohit Tandon. It considered the need for services, actual rendition, and utilization of services by the appellant, along with the payments made.

What were the facts?

The assessee, Super Cassettes Industries Pvt. Ltd., is engaged in the business of music and film production. A search action led to assessments under Section 153A and 143(3) of the Income Tax Act. The appeals involve common issues related to various additions made by the Assessing Officer.

What were the issues?

The primary issue is the allowability of legal and professional expenses claimed by the assessee, specifically concerning services rendered by Rohit Tandon and his associates.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3)

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Cases cited in this judgment(8)Show list

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Heard together (13 matters)

ITA No. 2713/Del/2023
ITA No. 2714/Del/2023
ITA No. 7/Del/2024
ITA No. 51/Del/2024
ITA No. 271/Del/2024
ITA No. 2511/Del/2023
ITA No. 2512/Del/2023
ITA No. 2702/Del/2023
ITA No. 2756/Del/2023
ITA No. 272/Del/2024
ITA No. 273/Del/2024
ITA No. 326/Del/2024
ITA No. 1845/Del/2023

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

Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2713/Del/2023 A.Y. 2015-16 ITA No. 2714/Del/2023 A.Y. 2016-17 ITA No. 7/Del/2024 A.Y. 2017-18 ITA No. 51/Del/2024 A.Y. 2018-19 ITA No. 271/Del/2024 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., E-2/16 White House, Ansari Road, Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT Vs DCIT Central Circle-03, Delhi. RESPONDENT ITA No. 2511/Del/2023 A.Y. 2013-14 ITA No. 2512/Del/2023 A.Y. 2014-15 ITA No. 2702/Del/2023 A.Y. 2015-16 ITA No. 2756/Del/2023 A.Y. 2016-17 ITA No. 272/Del/2024 A.Y. 2017-18 ITA No. 273/Del/2024 A.Y. 2018-19 ITA No. 326/Del/2024 A.Y. 2019-20 DCIT Central Circle-03, E-2/16 White House, Ansari Road, Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT AND Super Cassettes Industries Pvt. Ltd. ITA No. 1845/Del/2023 A.Y. 2019-20 R-11/40, Rajna

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