KR Films Pvt. Ltd. v. ITO Ward

M/S New Delhi Television Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 1023/Del./2013 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. A.C.I.T., Circle 13(1), 207, Okhla Industrial Estate, New Delhi. Phase-III, New Delhi. [PAN : AAACN0865 D] ITA Nos. 5126/Del./2011 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. Commissioner of 207, Okhla Industrial Estate, Income-tax-V, New Delhi. Phase-III, New Delhi. (Appellant) (Respondent) Appellant by : Shri Tarandeep Singh, C.A. Respondent by : Shri R.L. Meena, CIT/DR Date of hearin…

New Delhi Television Ltd., New Delhi vs. CIT, New Delhi

In the result, both the appeals of the assessee are allowed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI I.C. SUDHIR, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 1023/Del./2013 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. A.C.I.T., Circle 13(1), 207, Okhla Industrial Estate, New Delhi. Phase-III, New Delhi. [PAN : AAACN0865 D] ITA Nos. 5126/Del./2011 Asstt. Year : 2003-04 New Delhi Television Ltd., vs. Commissioner of 207, Okhla Industrial Estate, Income-tax-V, New Delhi. Phase-III, New Delhi. (Appellant) (Respondent) Appellant by : Shri Tarandeep Singh, C.A. Respondent by : Shri R.L. Meena, CIT/DR Date of hearin…

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…respondent. Commissioner duly referred to the contention of the respondent that the section envisaged export or transfer of limited rights such as telecasting rights. Reliance was placed on Mumbai Branch of the Tribunal in KR Films Pvt. Ltd. vs. ITO Ward 102 ITD 426 (2006), relied upon by the respondent. This decision, Commissioner notes supports the contention of the respondent that they were engaged in the business of export of news items and Section 80HHF would include limited transfer or export of the said rights in the ITA 1404/2009 & 1691/2010…

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

…respondent. Commissioner duly referred to the contention of the respondent that the section envisaged export or transfer of limited rights such as telecasting rights. Reliance was placed on Mumbai Branch of the Tribunal in KR Films Pvt. Ltd. vs. ITO Ward 102 ITD 426 (2006), relied upon by the respondent. This decision, Commissioner notes supports the contention of the respondent that they were engaged in the business of export of news items and Section 80HHF would include limited transfer or export of the said rights in the 2013:DHC:4556 ITA 1404/2009 & 1691/2010…

Commissioner of Income Tax Delhi V vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

…respondent. Commissioner duly referred to the contention of the respondent that the section envisaged export or transfer of limited rights such as telecasting rights. Reliance was placed on Mumbai Branch of the Tribunal in KR Films Pvt. Ltd. vs. ITO Ward 102 ITD 426 (2006), relied upon by the respondent. This decision, Commissioner notes supports the contention of the respondent that they were engaged in the business of export of news items and Section 80HHF would include limited transfer or export of the said rights in the 2013:DHC:4555 ITA 1404/2009 & 1691/2010…