Accord Advertising P.Ltd, Mumbai vs. ITO (TDS) 1(1), Mumbai
In the result, appeal of the assessee for Assessment Year 2003-04 is allowed, as above
ITA 3530/MUM/2014[2005-06]Status: DisposedITAT Mumbai13 Apr 2018AY 2005-06
Bench: Shri G.S. Pannu & Shri Pawan Singh
For Appellant: Shri Yogesh TharFor Respondent: Shri M.C. Omi Ningshen
Section 194Section 194CSection 201Section 201(1)
…right Outdoor Media Pvt. Ltd., ITA No. 7049 to 7050/Mum/2012 (Mum.); ii) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 4008/Mum/2015 (Mum.); iii) ITO vs Roshan Publicity Pvt. Ltd., [2005] 4 SOT 105 (Mum.); iv) DCIT vs Madison Communication Pvt. Ltd., [2015] 152 ITD 759 (Mum.); v) Ogilvy & Mather Pvt. Ltd. vs ITO, [2015] 155 ITD 475 (Mum.); and, vi) DCIT vs Group M Media India Pvt. Ltd., ITA No. 7055/Mum/2012 (Mum.) The learned representative vehemently pointed out that the contracts in question have been undertaken with concerns who are engaged in the activity of advertising and, therefore, it is not a case wh…