CIT v. Delhi Race Club

51 Taxmann.com 550High Court2014#11921 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also reported as

273 CTR 503

Issues it is cited on

Judgments citing CIT v. Delhi Race Club

Cricket Australia, Australia vs. ACIT (International Taxation), Circle-1(2)(1), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1179/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2018-19] Cricket Australia, Vs Acit (International No.60, Jolimant Street, Jolimont Taxation), Victoria, Australia-3002. Circle-1(2)(1), Pan-Aaecc5341D Delhi. Appellant Respondent Appellant By Shri Percy Pardiwala, Sr.Adv. & Shri Nitesh Joshi, Adv. Respondent By Shri Vizay B.Vasanta, Cit Dr Date Of Hearing 06.06.2023 Date Of Pronouncement 24.08.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2018- 19 Is Directed Against The Assessment Order Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) Dated 27.03.2022. 2. The Assessee Has Raised Following Grounds Of Appeal:-

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 195Section 234ASection 234BSection 270ASection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER [Assessment Year : 2018-19] Cricket Australia, vs ACIT (International No.60, Jolimant Street, Jolimont Taxation), Victoria, Australia-3002. Circle-1(2)(1), PAN-AAECC5341D Delhi. APPELLANT RESPONDENT Appellant by Shri Percy Pardiwala, Sr.Adv. & Shri Nitesh Joshi, Adv. Respondent by Shri Vizay B.Vasanta, CIT DR Date of Hearing 06.06.2023 Date of Pronouncement 24.08.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2018- 19 is d…

DCIT (It) 2(2)(1), Mumbai vs. Img Media Ltd, Mumbai

ITA 1783/MUM/2016[2011-12]Status: DisposedITAT Mumbai04 Apr 2018AY 2011-12

Bench: S/Shri Rajendra & Ram Lal Negiआयकर अपील अपील संसंसंसं./I.T.A./1783/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit (Intl Taxation)-Range-2(2)(1) M/S. Img Media Ltd. Room No. 136, 1St Floor, Scindia House, C/O., Pricewaterhouse Coopers Pvt.Ltd. N.M. Road Pwc House, Plot No.18/A, Guru Nanak Vs. Ballard Pier, Mumbai-400 038. Road (Station Road) Bandra (W), Mumbai-400 050. Pan:Aacci 4811 L (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./2123/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2012-13 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Img Media Ltd. Dcit (Intl Taxation)-Range-2(2)(1) C/O., Pricewaterhouse Coopers Pvt.Ltd. Vs. Mumbai-400 038. Mumbai-400 050. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Samuel Darse-Cit-Dr Assessee By: Shri Dhanesh Bafna

For Appellant: Shri Dhanesh BafnaFor Respondent: Shri Samuel Darse-CIT-DR
Section 144Section 254(1)

…hes. Further, we have noticed that there is nothing on record to show that the assessee had retained the ownership of the program content. The Hon‟ble Delhi High Court had an occasion to examine an identical issue in the case of CIT Vs. Delhi Race Club (2015)(273 CTR 503) in the context of the provisions of sec. 194J of the Act. In the above said case, the assessee was engaged in the business of conducting of horse races and it made payment for live telecast of races. The AO held that the said payment would fall under the definition of “royalty” falling within the purview of the provisions of sec. 194J of the Act…

CIT v. Delhi Race Club (51 Taxmann.com 550) — Cited in 9 Judgments | BharatTax