Euro RSCG Advertising (P) Ltd. v. ACIT

154 TTJ 389Income Tax Appellate Tribunal2013#9994 most cited

What is Euro RSCG Advertising (P) Ltd. v. ACIT authority for?

Service tax liability, along with interest paid based on a show cause notice, is an allowable deduction under Section 43B of the Income Tax Act in the year of payment, even if paid under protest and while the matter is sub-judice.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Euro RSCG Advertising (P) Ltd v. ACIT · Section 43B · service tax liability · interest on service tax · allowable deduction · payment basis · sub-judice · show cause notice

Also reported as

23 Taxmann.com 187

Sections most often in play

Section 1961Section 143(3)Section 142ASection 147Section 148Section 151Section 234ASection 234B

Issues it is cited on

proximate nexussection 142adcf methodsection 135sanctioning authoritycsr expenditureapproval under section 151section 145avaluation of sharessection 151(2)extension of limitationfull value of consideration

Judgments citing Euro RSCG Advertising (P) Ltd. v. ACIT

Nina Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Hersh Vardhan Kshetry, Noida vs. ACIT, Circle Int. Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Sangita Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Deputy Commissioner of Income Tax, Circle- 1, Thane, Ashar It Part, Wagle Industrial Estate, Thane West vs. Mahyco Monsanto Biotech (India) Private Limited, Sandozbaugh So Thane

ITA 3325/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Nov 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Prabhash Shankar

Section 143(3)Section 43B

…emand raised by excise authorities was allowable deduction as it was statutory liability which was allowable on payment basis under section 43B of the Act. Similarly, the Mumbai Bench of the Tribunal in the case of Euro RSCG Advertising (P) Ltd v. ACIT [2013] 154 TTJ 389 (Mum) held that service tax liability alongwith the interest paid on the basis of the show cause notice issued by the service tax authorities, is allowable deduction under section 43B of the Act in the year in which the payment was made irrespective of the fact that such demand was paid under protest and the matter was subjudice before the author…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 4081/DEL/2010[2003-04]Status: PendingITAT Delhi12 Mar 2024AY 2003-04

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

…emand raised by excise authorities was allowable deduction as it was statutory liability which was allowable on payment basis under section 43B of the Act. Similarly, the Mumbai Bench of the Tribunal in the case of Euro RSCG Advertising (P) Ltd v. ACIT [2013] 154 TTJ 389 (Mum) held that service tax liability alongwith the interest paid on the basis of the show cause notice issued by the service tax authorities, is allowable deduction under section 43B of the Act in the year in which the payment was made irrespective of the fact that such demand was paid under protest and the matter was subjudice before the author…

ACIT Circle-26(2), New Delhi vs. Vihaan Networks Pvt Ltd, New Delhi

In the result, appeal of the Revenue is dismissed and Cross Objection of the assessee is allowed

ITA 4064/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Feb 2024AY 2011-12

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2011-12 Acit,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 Pan Aaccr2460C (Appellant) (Respondent)

For Appellant: Shri Ritesh Bajaj, AdvocateFor Respondent: Ms Harpreet Kaur, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 43B

…IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2011-12 ACIT,Circle-26(2) Vs. Vihaan Networks Pvt. Ltd. New Delhi. A-60, Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) CO No. 137/Del/2019 Arising out of ITA 4064/Del/2019 Asstt. Year: 2011-12 Vihaan Networks Pvt. Ltd. Vs. ACIT,Circle-26(2) A-60, New Delhi. Naraina Industrial Area, Phase-01, New Delhi – 110 028 PAN AACCR2460C (Appellant) (Respondent) Assessee by: Shri Ritesh Bajaj, Advocate Department…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 961/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…ur of the assessee by the judgement of Hon’ble Delhi High Court in the case of CIT vs Dharampal Satyapal & Sons (P.) Ltd. [2011] 50 DTR 287 and the decision of the Co-ordinate Bench of the Tribunal in the case of Euro RSCG Advertising (P) Ltd. v. ACIT: [2013] 154 TTJ 389 (Mum). He contended that the Co-ordinate Bench of the Tribunal in assessee’s own case for AYs 1999-2000, 2000-01, 2001-02, 2002- 03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 has decided in favour of the assessee. Further, the Hon’ble Delhi High Court in the appeal for AY 1999- 2000 in ITA No.250.2005 allowed the deduction for duty which was pa…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 1507/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Feb 2023AY 2010-11

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…ur of the assessee by the judgement of Hon’ble Delhi High Court in the case of CIT vs Dharampal Satyapal & Sons (P.) Ltd. [2011] 50 DTR 287 and the decision of the Co-ordinate Bench of the Tribunal in the case of Euro RSCG Advertising (P) Ltd. v. ACIT: [2013] 154 TTJ 389 (Mum). He contended that the Co-ordinate Bench of the Tribunal in assessee’s own case for AYs 1999-2000, 2000-01, 2001-02, 2002- 03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10 has decided in favour of the assessee. Further, the Hon’ble Delhi High Court in the appeal for AY 1999- 2000 in ITA No.250.2005 allowed the deduction for duty which was pa…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…Sans Deep Ltd: 293 ITR 12 (P&H) • Indian Communication Network : 206 ITR 96 (ITAT - SB) • DCIT v Glaxo SmithKline Consumer Healthcare Ltd: 107 ITD 343 (SB) (Chd.) • Hind Lamps Ltd. DCIT: ITA No. 283/D/92 (Agra) • Euro RSCG Advertising (P) Ltd v. ACIT : [2013] 154 TTJ 389 (Mum) The Ld. AR further submitted that the aforesaid issue is, in principle, also covered by the order of the Hon’ble Delhi High Court in assessee’s own case for the Assessment Years 1994-95, 1995-96 and 1996-97, reported in 255 CTR 140 and orders for assessment years 1999-00, 2000-01, 2001-02, 2005-06 and 2006-07. 8. The Ld. DR submitted that t…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…v. Raj and Sans Deep Ltd: 293 ITR 12 (P&H), Indian Communication Network 206 ITR 96 (ITAT – SB), DCIT v. Glaxo SmithKline Consumer Healthcare Ltd: 107 ITD 343 (SB) (Chd.), Hind Lamps Ltd. DCIT: ITA No. 283/D/92 (Agra), Euro RSCG Advertising (P) Ltd v. ACIT : 154 TTJ 389 (Mum), he submitted that the aggregate amount of Rs.66,23,77,487 was allowable as deduction to the assessee under section 43B of the Act. Ld. AR further submitted that this issue is, in principle, also covered by the order of the Delhi High Court in assessee’s own case for the assessment years 1994-95, 1995-96 and 1996-97, reported in 255 CTR 140…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

Appeal is allowed

ITA 5720/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Jul 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2007-08 Assessment Year: 2007-08 Maruti Suzuki India Ltd., Vs. Additional Cit, Plot No.1, Nelson Mandela Road, Range-6, Vasant Road, New Delhi. New Delhi. (Pan: Aaacm0829Q) (Appellant) (Respondent) Assessee By: S/Shri Ajay Vohra, Sr. Adv. Neeraj Jain, Rohit Jain, Adv. Romit Katyal & Ms. Tejasvi Jain, Cas Department By:Shri Amrendra Kumar, Cit(Dr)

For Appellant: S/Shri Ajay Vohra, Sr. Adv. NeerajFor Respondent: Shri Amrendra Kumar, CIT(DR)

…raised by excise authorities was allowable deduction as it was statutory liability which was allowable on payment basis under section 43B of the Act. 58 Similarly, the Mumbai Bench of the Tribunal in the case of Euro RSCG Advertising (P) Ltd v. ACIT : [2013] 154 TTJ 389 (Mum) held that wherein the service tax liability along with the interest was paid on the basis of show cause notice issued by the service tax authorities, the same was allowable under section 43B in the year in which the payment was made irrespective of the fact that such demand was paid under protest and the matter was subjudice before the auth…

Euro RSCG Advertising (P) Ltd. v. ACIT (154 TTJ 389) — Cited in 11 Judgments | BharatTax