CIT v. Radio Today Broadcasting Ltd.

382 ITR 42High Court2016#13155 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also reported as

64 Taxmann.com 164

Sections most often in play

Section 32(1)(iia)Section 37(1)Section 10ASection 10AASection 14ASection 115-OSection 237Section 40(a)(ii)

Judgments citing CIT v. Radio Today Broadcasting Ltd.

Robert Bosch Engineering and Business Solutions Private Limited, Bengaluru vs. The Joint Commissioner of Income Tax, Large Tax Payers Unit, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 593/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…

Deputy Commissioner of Income Tax, Circle- 2, Ltu, Bengaluru vs. M/S. Robert Bosch Engineering and Business Solutions Private Limited, Bangalore

In the result, the appeal of the Revenue is hereby dismissed

ITA 446/BANG/2020[2012-13]Status: DisposedITAT Bangalore09 Dec 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Sridhar E, CIT (DR)For Respondent: Date of hearing
Section 115Section 115JSection 237Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER IT(TP)A No. 446 & 593 /Bang/2020 Assessment Years : 2012-13 Robert Bosch Engineering and Business Vs. The Dy. Commissioner of Solutions Pvt. Ltd., Income Tax, Circle – 2, LTU, No.123, Hosur Road, Bengaluru. Industrial Layout, Koramangala, . Bengaluru – 560 095. PAN – AAACR 7108 R APPELLANT RESPONDENT IT(TP)A No.446/Bang/2020 By Revenue Shri Percy Pardiwala, Sr. Counsel for Shri S Parthasarathi, Advocate Assessee by : Shri Sridhar E, CIT (DR) Revenue by : Date of hea…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3041/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore vs. M/S Coffeeday Global Limited, Bangalore

In the result, the appeals of the Revenue are partly allowed

ITA 3040/BANG/2018[2013-14]Status: DisposedITAT Bangalore24 Feb 2020AY 2013-14

Bench: S/Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm Ita Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner Of Vs. M/S. Coffee Day Global Limited, Income-Tax, Central Circle-1(3), No.23/2, Coffeeday Square, 3Rd Floor, C.R. Building, Vittal Mallya Road, Queen’S Road, Bengaluru-560 001. Bengaluru-560 001. [Pan: Aabca 5291P]

Section 14ASection 32(1)(iia)Section 43A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BANGALORE BENCHES, BANGALORE BEFORE S/SHRI CHANDRA POOJARI, AM & SMT. BEENA PILLAI, JM ITA Nos. 3040 & 3041/Bang/2018 Assessment Years: 2013-14 & 2014-15 The Deputy Commissioner of Vs. M/s. Coffee Day Global Limited, Income-tax, Central Circle-1(3), No.23/2, CoffeeDay Square, 3rd Floor, C.R. Building, Vittal Mallya Road, Queen’s Road, Bengaluru-560 001. Bengaluru-560 001. [PAN: AABCA 5291P] ( Revenue-Appellant) (Assessee-Respondent) Revenue by Shri Muzaffar Hussain, CIT(DR) Assessee by Shri C. Ramesh, CA Date of hearing 30/01/2020 Date of pronouncement 24/02/2020…

Mistry Construction Co. Pvt. Ltd, Mumbai vs. ACIT Cen Cir 41, Mumbai

In the result, the appeal of the assessee is allowed

ITA 6557/MUM/2013[2006-07]Status: DisposedITAT Mumbai13 Jun 2019AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri V Mohan, ARFor Respondent: Ms. Jothi Lakshmi Nayak, DR
Section 133ASection 143(3)Section 153Section 154Section 154(3)Section 32(1)(ii)Section 92E

…ion company is not manufacturer or producer. Aggrieved, assessee came in appeal before Tribunal. 7. Before us, the learned Counsel for the assessee relied on the decision of Hon’ble Delhi High court in the case of CIT vs. Radio Today Broadcasting Ltd. (2016) 382 ITR 42 (Delhi), wherein production of radio programmes in favoring the process of recovery editing and making copies prior to broadcasting is equivalent to manufacturing of article or thing. He also relied on the decision of Hon’ble Kerala High Court in the case of Cherian Varkey Construction Co. (P.) Ltd. vs. Union of India (2018) 406 ITR 262 (Ker), whe…

Indexone Tradecone Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

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

ITA 21/JPR/2018[2013-13]Status: DisposedITAT Jaipur15 Aug 2018AY 2013-13
For Appellant: Shri G. M. Mehta (CA)For Respondent: Shri J. C. Kulhari (JCIT)

…or trial run, depreciation cannot be denied. (4) CITVs. Oswal Agro Mills Ltd. (2012) 341 ITR 467 (Del): Assets forming part of block of assets — depreciation to be allowed even if not used in relevant year. (5) CIT Vs. Radio Today Broadcasting Ltd. (2016) 382 ITR 42 (Del) : Plant and Machinery kept ready for use- use of asset in relevant accounting year-Meaning of word "use" Assets kept ready for use would amount to use. 10 Indexone Tradecone Pvt. Ltd., Jaipur Vs DCIT, Jaipur (6) Pr. CIT Vs. Larsen And Toubro Ltd. (2018) 403 ITR 248 (Boni): Condition precedent for allowance- user of plant and machinery. Mach…

M/S. Radio Today Broadcasting Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4270/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Jun 2017AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 4270/Del/2014 : Asstt. Year : 2008-09 M/S Radio Today Broadcasting Vs Acit, Ltd., F-26, Connaught Circus, Circle-15(1), New Delhi-110001 New Delhi (Appellant) (Respondent) Pan No. Aabcr7865A Assessee By : Sh. Shailesh Gupta, Ca Revenue By : Sh. Shravan Gupta, Sr. Dr Date Of Hearing : 21.06.2017 Date Of Pronouncement : 21.06.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 15.07.2014 Of Ld. Cit(A)-Xviii, New Delhi 2. The Only Grievance Of The Assessee In This Appeal Relates To The Confirmation Of Penalty Of Rs.73,94,750/- Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Shravan Gupta, Sr. DR
Section 271(1)(c)

…O were deleted. Against the aforesaid order of the ITAT Delhi Bench “F”, New Delhi, the department preferred an appeal to the Hon’ble Jurisdictional High Court wherein vide order dated 09.12.2015 in the case of CIT Vs Radio Today Broadcasting Ltd. reported in 382 ITR 42 (Del.), the aforesaid order 3 Radio Today Broadcasting Ltd. dated 09.09.2014 passed by the ITAT was confirmed. From the aforesaid discussion, now it is clear that the additions/disallowances on the basis of which the AO levied the penalty u/s 271(1)(c) of the Act are not in existence, therefore, the penalty u/s 271(1)(c) of the Act is not leviabl…

M/S. Kla India Public Ltd., Delhi vs. JCIT, Rohtak

In the result, the appeal of the assessee is allowed

ITA 3332/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Mar 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Gautam Jain, AdvocateFor Respondent: Sh. Umesh Chand Dubey, Sr. DR

…TR 141 (P&H) iii). CIT vs. Nahar Export Ltd., 296 ITR 419, 296 ITR 419 (P&H) iv). Capital Bus Service (P) Ltd. v. CIT, 123 ITR 404. v). CIT v. Oswal Agro Mills Ltd., 341 ITR 467 vi). CIT v. Insilco Ltd., 320 ITR 322 vii). CIT v. Radio Today Broadcasting Ltd., 382 ITR 42 (Del.) viii). CIT v. Soughern Petrochemical Industries Corpn. Ltd. 292 ITR 362 6. It was also submitted that even otherwise the ld. CIT(A) failed to appreciate that sortex machine and generator were also plant and machinery and form the part of block of asset and therefore, there is no justification to disallow part of depreciation from the said…

CIT v. Radio Today Broadcasting Ltd. (382 ITR 42) — Cited in 8 Judgments | BharatTax