HT Media Ltd. v. Pr.CIT

199 ITR 576High Court#17172 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

section 14(2)section 35absection 35abbsection 35apercentage completion methodsection 199section 14a(2)icdssection 35tax deducted at sourcedisallowance under section 14adisallowance u/s 14a

Judgments citing HT Media Ltd. v. Pr.CIT

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS AND SERVICES LTD., NEW DELHI

ITA 385/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…n 14A(2) of the Act, as has been held by Hon’ble Supreme Court in 9 ITA Nos.135, 136 & 137/Del./2018 ITA Nos.385 & 100/Del./2018 case of Maxopp Investments Ltd. vs. CIT (2018) 402 ITR 640 (SC) and Hon’ble Delhi High Court in case of HT Media Ltd. vs. Pr.CIT 199 ITR 576 (Del.). So, when audited financials of the assessee company have otherwise been accepted by the AO, mechanical application of Rule 8D to reject the suo motu disallowance u/s 14A of the Act by the assessee is not sustainable in the eyes of law. 17. Identical issue has been decided by the coordinate Bench of the Tribunal in favour of the assess…

HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 137/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Aug 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…n 14A(2) of the Act, as has been held by Hon’ble Supreme Court in 9 ITA Nos.135, 136 & 137/Del./2018 ITA Nos.385 & 100/Del./2018 case of Maxopp Investments Ltd. vs. CIT (2018) 402 ITR 640 (SC) and Hon’ble Delhi High Court in case of HT Media Ltd. vs. Pr.CIT 199 ITR 576 (Del.). So, when audited financials of the assessee company have otherwise been accepted by the AO, mechanical application of Rule 8D to reject the suo motu disallowance u/s 14A of the Act by the assessee is not sustainable in the eyes of law. 17. Identical issue has been decided by the coordinate Bench of the Tribunal in favour of the assess…

HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 136/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…n 14A(2) of the Act, as has been held by Hon’ble Supreme Court in 9 ITA Nos.135, 136 & 137/Del./2018 ITA Nos.385 & 100/Del./2018 case of Maxopp Investments Ltd. vs. CIT (2018) 402 ITR 640 (SC) and Hon’ble Delhi High Court in case of HT Media Ltd. vs. Pr.CIT 199 ITR 576 (Del.). So, when audited financials of the assessee company have otherwise been accepted by the AO, mechanical application of Rule 8D to reject the suo motu disallowance u/s 14A of the Act by the assessee is not sustainable in the eyes of law. 17. Identical issue has been decided by the coordinate Bench of the Tribunal in favour of the assess…

HCL COMNET LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 135/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Aug 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…n 14A(2) of the Act, as has been held by Hon’ble Supreme Court in 9 ITA Nos.135, 136 & 137/Del./2018 ITA Nos.385 & 100/Del./2018 case of Maxopp Investments Ltd. vs. CIT (2018) 402 ITR 640 (SC) and Hon’ble Delhi High Court in case of HT Media Ltd. vs. Pr.CIT 199 ITR 576 (Del.). So, when audited financials of the assessee company have otherwise been accepted by the AO, mechanical application of Rule 8D to reject the suo motu disallowance u/s 14A of the Act by the assessee is not sustainable in the eyes of law. 17. Identical issue has been decided by the coordinate Bench of the Tribunal in favour of the assess…

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS & SERVICES LTD., NEW DELHI

ITA 100/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Aug 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Aditya Vohra, AdvocateFor Respondent: Ms. Anima Baranwal, Senior DR
Section 14A

…n 14A(2) of the Act, as has been held by Hon’ble Supreme Court in 9 ITA Nos.135, 136 & 137/Del./2018 ITA Nos.385 & 100/Del./2018 case of Maxopp Investments Ltd. vs. CIT (2018) 402 ITR 640 (SC) and Hon’ble Delhi High Court in case of HT Media Ltd. vs. Pr.CIT 199 ITR 576 (Del.). So, when audited financials of the assessee company have otherwise been accepted by the AO, mechanical application of Rule 8D to reject the suo motu disallowance u/s 14A of the Act by the assessee is not sustainable in the eyes of law. 17. Identical issue has been decided by the coordinate Bench of the Tribunal in favour of the assess…

HT Media Ltd. v. Pr.CIT (199 ITR 576) — Cited in 5 Judgments | BharatTax