Media Research Users Council v. ADIT

205 ITD 170Income Tax Appellate Tribunal2024#17175 most cited
5

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

Sections most often in play

Section 12Section 11Section 12ASection 143(3)Section 2(15)Section 10(23)Section 12AASection 13(8)

Issues it is cited on

section 2(13)section 10(23)section 12aa(3)section 13(8)proviso to section 2(15)mlicancellation of registrationsection 194jsection 2(15)section 12aasection 40(a)(ia)section 12a

Judgments citing Media Research Users Council v. ADIT

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3819/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Apr 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…interest income on fixed deposits where the funds were parked on short term basis depending on the need for the projects. 10.2. We also take note of the decision of Coordinate Bench of ITAT, Mumbai in the case of Media Research Users Council vs. ADIT [2024] 205 ITD 170 (Mum) wherein the judgement of Hon'ble Supreme Court in the case of Ahmedabad Urban Development Authority (supra) was analysed and is relevant in the present case. The analysis made by the Coordinate Bench in para-19 of its order is extracted below for ease of ready reference: Mumbai Railway Vikas Corporation Ltd. AYs 2018-19, 2017-18 and 2016-17…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3818/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 Apr 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…interest income on fixed deposits where the funds were parked on short term basis depending on the need for the projects. 10.2. We also take note of the decision of Coordinate Bench of ITAT, Mumbai in the case of Media Research Users Council vs. ADIT [2024] 205 ITD 170 (Mum) wherein the judgement of Hon'ble Supreme Court in the case of Ahmedabad Urban Development Authority (supra) was analysed and is relevant in the present case. The analysis made by the Coordinate Bench in para-19 of its order is extracted below for ease of ready reference: Mumbai Railway Vikas Corporation Ltd. AYs 2018-19, 2017-18 and 2016-17…

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Mumbai Railway Vikas Corporation Ltd, Mumbai

In the result, all the three appeals of the Revenue are dismissed

ITA 3817/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Vipula Joshi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 11Section 13(8)Section 143(3)Section 194JSection 2(15)Section 40

…interest income on fixed deposits where the funds were parked on short term basis depending on the need for the projects. 10.2. We also take note of the decision of Coordinate Bench of ITAT, Mumbai in the case of Media Research Users Council vs. ADIT [2024] 205 ITD 170 (Mum) wherein the judgement of Hon'ble Supreme Court in the case of Ahmedabad Urban Development Authority (supra) was analysed and is relevant in the present case. The analysis made by the Coordinate Bench in para-19 of its order is extracted below for ease of ready reference: Mumbai Railway Vikas Corporation Ltd. AYs 2018-19, 2017-18 and 2016-17…

Deputy Commissioner of Income Tax(Exemptions) 2 Mumbai, Mumbai vs. Otters Club, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3080/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Mar 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 11Section 143(3)Section 2(15)

…statement. Furthermore, ld. Assessing Officer has also not disputed this fact, who has held these to be mutual activities. 11.2. We also take note of the decision of Coordinate Bench of ITAT, Mumbai in the case of Media Research Users Council vs. ADIT [2024] 205 ITD 170 (Mum) wherein the judgement of Hon'ble Supreme Court in the case of Ahmedabad Urban Development Authority (supra) was analysed and is relevant in the present case. The analysis made by the Coordinate Bench in para-19 of its order is extracted below for ease of ready reference: “19. The Hon'ble Supreme Court after analyzing the law Wien was preval…

Deputy Commissioner of Income Tax Exemptions 2(1), Mumbai vs. Otters Club, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3078/MUM/2024[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 11Section 143(3)Section 2(15)

…statement. Furthermore, ld. Assessing Officer has also not disputed this fact, who has held these to be mutual activities. 11.2. We also take note of the decision of Coordinate Bench of ITAT, Mumbai in the case of Media Research Users Council vs. ADIT [2024] 205 ITD 170 (Mum) wherein the judgement of Hon'ble Supreme Court in the case of Ahmedabad Urban Development Authority (supra) was analysed and is relevant in the present case. The analysis made by the Coordinate Bench in para-19 of its order is extracted below for ease of ready reference: “19. The Hon'ble Supreme Court after analyzing the law Wien was preval…

Media Research Users Council v. ADIT (205 ITD 170) — Cited in 5 Judgments | BharatTax