PCIT v. Music Broadcast (P.) Ltd.

155 Taxmann.com 277High Court2023#12217 most cited
8

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 32(1)(ii)Section 115JBSection 80HHCSection 80IA(9)Section 80IBSection 80IB(13)Section 80ICSection 92E
Read the full judgment

Issues it is cited on

depreciation on non-compete feenon-compete feesection 32(1)(ii)section 92emat creditr&d expendituresection 32(1)enduring benefitcommercial rightssection 80hhcsection 80hhsection 80ib

Judgments citing PCIT v. Music Broadcast (P.) Ltd.

M/S Inditrade Capital Ltd (Previously Known As "Jrg Securities Ltd"), Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 243/COCH/2023[2017-18]Status: DisposedITAT Cochin14 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 242/COCH/2023[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 241/COCH/2023[2013-14]Status: DisposedITAT Cochin14 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 240/COCH/2023[2012-13]Status: DisposedITAT Cochin14 May 2025AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

M/S Inditrade Capital Ltd (Previously Known As, Kochi vs. The ITO, Corporate Ward1(1), Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 239/COCH/2023[2011-12]Status: DisposedITAT Cochin14 May 2025AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanathan, CAFor Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Sandeep Singh Karhail, Judicial Member ITA No.239/Coch/2023 :Asst.Year 2011-2012 ITA No.240/Coch/2023 :Asst.Year 2012-2013 ITA No.241/Coch/2023 :Asst.Year 2013-2014 ITA No.242/Coch/2023 :Asst.Year 2014-2015 ITA No.243/Coch/2023 :Asst.Year 2017-20128 M/s.Inditrade Capital Limited The Assistant Commissioner (formerly known as JRG v. of Income-tax, Cir.1(2) Securities Limited) Kochi. / 2nd Floor, MES Building Income Tax Officer Kaloor S.O., Ernakulam-682 017. Corp.Ward (1(1) PAN : AAACJ7327G. Kochi. (Appel…

Marico Ltd, Mumbai vs. DCIT Cen Cir-35, Mumbai

ITA 7044/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Apr 2025AY 2005-2006

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

M/S. Marico Ltd, Mumbai vs. The ACIT Cen Cir-35, Mumbai

ITA 3533/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

The ACIT CC-35, Mumbai vs. M/S. Marico Ltd, Mumbai

ITA 3152/MUM/2008[2004-2005]Status: DisposedITAT Mumbai11 Apr 2025AY 2004-2005

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

Section 115JSection 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

PCIT v. Music Broadcast (P.) Ltd. (155 Taxmann.com 277) — Cited in 8 Judgments | BharatTax