ADIT v. Neo Sports Broadcast Private Limited

15 Taxmann.com 175Reported decision#22666 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 115ASection 12(3)Section 144C(13)Section 147Section 148Section 149(1)Section 234ASection 234B

Issues it is cited on

section 9(1)(vi)section 9(1)section 144csection 234section 23section 27section 14indiainterest

Judgments citing ADIT v. Neo Sports Broadcast Private Limited

Sri Lanka Cricket, Sri Lanka vs. Assistant Commissioner of Income Tax (International Tax) Circle- 3 (1)(2), New Delhi

ITA 1603/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Jul 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 14Section 147Section 148Section 148ASection 154Section 234ASection 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D': NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.1603/Del/2025, A.Y. 2018-19 Sri Lanka Cricket, Vs. ACIT (International Tax), 35, Maitland Place, Circle-3(1)(2), Colombo, Sri Lanka Civic Centre, Minto Road, New Delhi PAN: ABMCS8013K (Respondent) Stay Application No. 231/Del/2025 (Arising out of ITA No.1603/Del/2025) A.Y. 2018-19 Sri Lanka Cricket, Vs. ACIT (International Tax), 35, Maitland Place, Circle-3(1)(2), Colombo, Sri Lanka Civic Centre, Minto Road, New Delhi PAN: ABMCS8013K (Respon…

Trans World International Llc, Wilmington, Delaware, Usa vs. Deputy Commissioner of Income Ta, Circle 3(1)(1), International Taxation, Civic Centre, Near Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2146/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] TRANS WORLD Deputy Commissioner of Income Tax INTRNATIONAL LLC, Circle (International Taxation)-3(1)(1) C/o- International Vs E-2 Block, Civic Centre, Merchandising Company LLC- Near Minto Road, India Branch Office, Vatika New Delhi-110002 Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Harya…

Ess (Formerly Knwon As Espn Star Sports), Mumbai vs. ACIT, Circle- 1(2)(2), International Taxtion, New Delhi

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _7903/DEL/2018 [Assessment Year: 2014-15 ESS (Formerly known as Vs ACIT, Circle-1(2)(2), ESPN Star Sports), International Taxation, C/o Star India Pvt. Ltd., New Delhi. Star House, Urmi Estate, 95, Ganpatrao Kadam Marg, Lower Parel West, Mumbai-400013 PAN- AABCE0838N APPELLANT RESPONDENT Sh. Porus Kaka, Sr. Adv. Assessee represented by Department represented by Sh. Gangadhar Panda, CIT-DR Date of hearing 15.12.2022 Date of pronouncement 21.02.2023…