CIT v. Director, Prasar Bharti

325 ITR 205High Court2010#9705 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2023.

Judgments citing CIT v. Director, Prasar Bharti

COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

ITA/458/2008HC Calcutta20 Mar 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 194CSection 194HSection 260A

…advertising agencies was not in the nature of commission and no TDS was to be deducted under Section 194H on same. The revenue seeks to place reliance on the decision of High Court of Kerala in the case of CIT Vs. Director, Prasar Bharati, reported in (2010) 325 ITR 205 (Ker.) which was affirmed by the Hon’ble Supreme Court in Director, Prasar Bharati Vs. Commissioner of Income Tax, reported in (2018) 403 ITR 161 (SC). On going through the decision in the case of Prasar Bharati (supra) we find that the case is clearly distinguishable on facts. In fact, the decision of the Kerala High Court reported in (2010) 32…

ENTERTAINMENT NETWORK (INDIA) LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 852/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network ACIT 16(1), Room No. 439, 4t h floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4t h Floor, A Wing, v. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACE7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ ACIT 16(1), Room No. 43…

ACIT 16(1), MUMBAI vs. ENTERTAINMENT NETWORK (INDIA) LTD, MUMBAI

In the result, the appeals of the assessee in ITA No

ITA 812/MUM/2016[2010-11]Status: DisposedITAT Mumbai26 Jun 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Respondent: Shri. R. Manjunatha Swamy &
Section 143(3)Section 14A

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network ACIT 16(1), Room No. 439, 4t h floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4t h Floor, A Wing, v. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ PAN :AAACE7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ ACIT 16(1), Room No. 43…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

ITA 2207/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…) 325 ITR 148 (Delhi). He further pointed out that it is noted by Hon’ble Calcutta High Court that Hon’ble Delhi High Court has considered the judgement of Hon’ble Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

ITA 2206/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…) 325 ITR 148 (Delhi). He further pointed out that it is noted by Hon’ble Calcutta High Court that Hon’ble Delhi High Court has considered the judgement of Hon’ble Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

ITA 1942/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…) 325 ITR 148 (Delhi). He further pointed out that it is noted by Hon’ble Calcutta High Court that Hon’ble Delhi High Court has considered the judgement of Hon’ble Kerala High Court rendered in the case of CIT Vs. Director, Prasar Bharti as reported in (2010) 325 ITR 205 (Kerala) and also another judgement of Hon’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in…

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

C.A. No.-003496-003497 - 2018Supreme Court03 Apr 2018

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 194HSection 201(1)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL Nos. 3496-3497 OF 2018 (Arising out of S.L.P.(C) Nos.3320-3321 of 2011) The Director, Prasar Bharati ….Appellant(s) VERSUS Commissioner of Income Tax, Thiruvananthapuram …Respondent(s) J U D G M E N T Abhay Manohar Sapre, J. 1. Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at Ernakulam in Income Tax Appeal No.27 of 2009 and Income Tax Appeal No.62 of 2009 whereby the High Court allowed the appeals prefer…

NIMBUS COMMUNICATIONS LTD,MUMBAI vs. ASST CIT RG 16(1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed

ITA 1084/MUM/2015[2010-11]Status: DisposedITAT Mumbai03 Nov 2017AY 2010-11

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Vispi T. Patel, ARFor Respondent: Mr. Jayant Kumar, DR
Section 143(3)Section 14ASection 40Section 92C

…Ltd. commission to them subject to TDS u/s 194H. 8.2 The DRP observed that the issue came up for their consideration in the immediate preceding year i.e. AY 2009-10. They relied on the decision in the case of CIT v. Director, Prashar Bharti Doordarshan Kendra 325 ITR 205 (Ker.) and held that advertising agency performs a service by mobilizing advertisement to be broadcast by the assessee. The DRP followed their decision in AY 2009-10 and dismissed the objection raised by the assessee. The AO has followed the direction of the DRP and made a disallowance of Rs.6,14,01,347/-. 8.3 Before us, the Ld. counsel of the as…

ITO TDS 3(3), MUMBAI vs. SUPER RELIGARE LABORATORIS LTD, NEW DELHI

In the result, the appeals filed by the Revenue are dismissed

ITA 4579/MUM/2014[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos. 4579 & 4580/Mum/2014 ("नधा"रण वष" / Assessment Years:2008-09 & 2009-10 The Ito, Tds-3(3), M/S. Super Religare बनाम/ Smt. K.G. Mittal Ayurvedic Laboratories Ltd., Vs. Hospital Bldg., Plot No. Charni Road (W), D-3, A Wing, 2Nd Floor, Mumbai-400 002 Distyrict Centre, Saket, New Delhi-110 017 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacs 2809J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Kailash Gaikwad अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri Yogesh Thar

For Respondent: Shri Yogesh Thar
Section 194Section 194HSection 201Section 201(1)

…the assessee, by invoking the provisions of section 40(a)(ia) of the Act. 26. Coming to the case laws referred to on behalf of the Department, these are as follows:- 1. “CIT v. Singapore Airlines Ltd.”, 319 ITR 29 (Del); 2. “CIT v. Director, Prasar Bharti”, 325 ITR 205(Ker); 3. “Delhi Milk Scheme v. CIT”, 301 ITR 373(Del); 4. “ACIT v. Bharti Cellular Ltd.”, 105 ITD 129(Kol); & 5. “Hindustan Coca Cola Beverages v. ITO”, 97 ITD 105(JP). 27. Apropos “CIT v. Singapore Airlines Ltd.” (supra), it was observed, inter alia, that in the area of travel business, the airline appoints agents who are accredited with IATA.…

CIT vs. OGAAN PUBLICATION PVT LTD

The appeal is dismissed

ITA - 182 / 2012HC Delhi16 Mar 2012
Section 194HSection 40a

…er on account of failure to deduct tax (TDS) resource under Section 194H of the lncome Tax Act, 1961 ('Act', for shott). 2. Ld. sr. standing counsel for the appellant has relied upon the decision of Kerala High Court in CIT Vs. Director, Prasar Bharti (2010) 325 ITR 205 (Ker.) in support of her submission that the 2012:DHC:9808-DB discount given to the advertising agencies should be treated as commission. 3. We have considered the contention of the appellant but find that there is a finding recorded by the Tribunal that the transactions between the respondent-assessee and the advertising concerns, who have bee…

CIT vs. OGAAN PUBLICATION PVT LTD

The appeal is dismissed

ITA - 181 / 2012HC Delhi16 Mar 2012
Section 194HSection 40a

…failure to deduct tax (TDS) resource under Section 194H of the Income Tax Act, 1961 (?Act?, for short). . 2. Ld. sr. standing counsel for the appellant has relied upon the decision of Kerala High Court in CIT Vs. Director, Prasar Bharti (2010) 325 ITR 205 (Ker.) in support of her submission that the discount given to the advertising agencies should be treated as commission. . 3. We have considered the contention of the appellant but find that there is a finding recorded by the Tribunal that the transactions between the respondent-assessee and the advertising concerns, who have been…

CIT v. Director, Prasar Bharti (325 ITR 205) — Cited in 11 Judgments | BharatTax