Sony India (1) Laf v. Dy. CIT

103 ITD 73Income Tax Appellate Tribunal2006#6617 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 133(6)Section 143(3)Section 147Section 148Section 14ASection 151Section 80ICSection 142(1)

Issues it is cited on

amp expendituresection 92batrue and full disclosuresanction under section 151transfer pricing orderfresh tangible materialsection 148(2)sanctioning authorityfirst proviso to section 147section 151(1)material facts necessary for assessmentspecified domestic transaction

Judgments citing Sony India (1) Laf v. Dy. CIT

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…ting (P) Ltd.: 195 Taxman 256 (Del) - CIT v. Agra Beverages Corporation (P) Ltd.: ITA No.966 of 2009 (Del HC) - Sony Ericsson Mobile Communication India (P) Ltd V. CIT: 374 ITR 118 (Del) - Sony India (1) Laf v. Dy. CIT: 114 ITD 448 (Del) - Star India (P) LAL. 103 ITD 73 TM (Mum) - National Panasonic (India) Lal. v. JCIT: ITA No. 3238/Del/2002 - Samsung Indor: ITA Nos. 1360 & 3374/Del/2002 - DCIT v. Manti Countrywide Auto Financial Services Pvt. Ltd.: ITA Nos. 2181 to 2183/Del/2010 For the aforesaid reasons, it is submitted that since the entire AMP expenses were incurred by the assessee wholly and exclusively for…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(4), BANGALORE

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

ITA 440/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 May 2023AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(Tp)A No. 440/Bang/2022 Assessment Year : 2017-18 M/S. Herbalife International India The Deputy Pvt. Ltd., Commissioner Of Rmz Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. Pan: Aaach8025R Appellant Respondent : Shri Percy Pardiwala, Assessee By Sr. Counsel Revenue By : Shri D.K. Mishra, Cit (Dr) Date Of Hearing : 28-03-2023 Date Of Pronouncement : 17-05-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 26.03.2022 Passed By The National Faceless Assessment Centre, Delhi On Following Grounds Of Appeal:

For Respondent: Shri Percy Pardiwala

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No. 440/Bang/2022 Assessment Year : 2017-18 M/s. Herbalife International India The Deputy Pvt. Ltd., Commissioner of RMZ Pinnacle, No. 15, Income Tax, Commissariat Road, Circle – 3(1)(1), Bengaluru – 560 025. Bangalore. Vs. PAN: AAACH8025R APPELLANT RESPONDENT : Shri Percy Pardiwala, Assessee by Sr. Counsel Revenue by : Shri D.K. Mishra, CIT (DR) Date of Hearing : 28-03-2023 Date of Pronouncement : 17-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

ASST CIT CEN CIR 3(2), MUMBAI vs. MULTI SCREEN MEDIA P.LTD, MUMBAI

In the result, this appeal by the revenue stand dismissed

ITA 1237/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Aug 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Pavan Kumar Gadale (Jm) I.T.A. No. 1237/Mum/2015 (Assessment Year 2010-11) Vs. Multi Screen Media Pvt.Ltd. Acit,Cc-3(2) Room No.402, 4Th Floor Interface Building No.7 Prathishta Bhawan 4Th Floor, Malad Link Road Old C.G.O.Building Malad(West) M.K.Road, Mumbai-400 061 Mumbai-400 020 Pan : Aabcs1728D (Appellant) (Respondent)

Section 37(1)

…m's length except for adjustments made in respect of business restructuring and extending inordinately long period of credit. 8. The DRP found that the issue is covered in favour of the assessee by decision of Hon’ble Bombay High Court in Star India Pvt.Ltd. 103 ITD 73. The DRP held as under:- 9.3. It is seen that though the assessee cited the decision in its own appeal before ITAT on this issue for AY 2005-06 -ITA No 4686/Mum/2010 dated 20/03/2013, the assessing officer has not accepted it. The assessing officer did not accept the 5 Multi Screen Media Pvt.Ltd. contention on the grounds that though the Hon’ble…

GOODYEAR INDIA LTD.,FARIDABAD vs. NEAC, DELHI

In the result, the appeal of the assessee is allowed

ITA 467/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Aug 2021AY 2016-17

Bench: Shri Kul Bharat & Dr.B.R.R.Kumarassessment Year : 2016-17 Goodyear India Ltd., Vs Neac, Mathura Road, Ballabhgarh, Delhi. Faridabad, Haryana-121001. Pan-Aaacg3511H Appellant Respondent Appellant By Sh. Neeraj Jain, Adv. & Sh. Abhishek Agarwal, Adv. Respondent By Sh. Surendra Pal, Cit Dr Date Of Hearing 08.07.2021 Date Of Pronouncement 11.08.2021

Section 143(3)Section 144CSection 234B

…1 (SC). (vii) SA Builders Limited vs CIT 288 ITR 1 (SC). (viii) CIT vs. Sales Magnesite P. Ltd. 214 ITR 1(Bom). (ix) JR Patel & Sons P. Ltd. vs. CIT : 69 ITR 782 (Guj) . (x) CIT vs. Khambhatta Family Trust (215 Taxman 602) (Guj). (xi) Star India P. Ltd.: 103 ITD 73 (TM) (xii) National Panasonic (India) Ltd. vs. JCIT: ITA 3238/Del/2002 (Del) (xiii) Nestle India Ltd. vs. DCIT (Del)(2007) 111 ITR 498 (Del). (xiv) Sony India P. Ltd. vs. DCIT: 114 ITD 448. (xv) CIT vs Adidas India Marketing (P) Ltd 195 Taxman 256 (Del). (xvi) CIT vs Agra Beverages Corporation P Ltd (ITA No. 966/2009 & 836/2010)(Del) (xvii) D…

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

….: 214 ITR 1 (Bom) • J.R. Patel & Sons (P) Ltd. v. CIT: 69 ITR 782 (Guj) • CIT v. Adidas India Marketing (P) Ltd: 195 Taxman 256 (Del) [Pg. 243 of PB-CL-2 for AY 2006-07] • CIT v. Agra Beverages Corporation (P) Ltd: 200 Taxman 43 (Del) • Star India (P) Ltd. : 103 ITD 73 (TM) • National Panasonic (India) Ltd. v. JCIT: ITA 3238/Del/2002 (Del) • Nestle India Ltd. v. DC1T (Del)(2007) 111 TTJ 498 (Del). (The Revenue's appeal has been dismissed by the Hon'ble Delhi High Court vide order dated 22-10-2007 in ITA No. 96/08. The • Revenue's SLP against the decision of the High Court is also dismissed by the Supreme Court v…

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

…. HC) (affirmed by the Supreme • Court) • CIT vs Adidas India Marketing (P) Ltd: 195 Taxman 256 (Del) • CIT vs Agra Beverages Corporation (P) Ltd: 200 Taxman 43 (Del. Mag.) (HC); • Sony India (P) Ltd vs. Dy. CIT : 315 ITR 150 (Del ITAT) • Star India (P) Ltd.: 103 ITD 73 TM (Mum.) In view of the aforesaid, the Ld. AR that the assessing officer erred in disallowing Rs. 17,29,22,979/- in the impugned assessment order, which calls for being deleted in toto. Without prejudice to submission above, the Ld. AR submitted that even if the company were to recover the cost of charges provided to the Insurance subsidiaries,…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

STAR INDIA PVT.LTD.,MUMBAI vs. ADDL.C.I.T.-RANGE311(1), MUMBAI

The appeal of the AO is dismissed

ITA 6332/MUM/2008[2003-2004]Status: DisposedITAT Mumbai20 May 2016AY 2003-2004
For Appellant: S/Shri Porus Kaka & Divesh ChawlaFor Respondent: Shri N.K. Chand-CIT
Section 143(3)Section 254(1)Section 92

…आयकर अपीलीय अिधकरण, मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,"याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ITA/6332/Mum/2008,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2003-04 वष" M/s. Star India Pvt. Ltd. ACIT, Range-11(1) Mumbai-400 020. Star House, Opp. Dr. E’Moses Road Vs. Mahalaxmi,Mumbai-4…

STAR INDIA P. LTD,MUMBAI vs. ADDL CIT RG 11(1), MUMBAI

ITA 4818/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Apr 2016AY 2006-07

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4818/M/10 ("नधा"रण वष" / Assessment Year: 2006-07) Star India Private Limited Additional Commissioner Of बनाम/ Star House, Off. Dr. E. Moses Income Tax – Range 11(1) Vs. Road, Mahalaxmi, Aayakar Bhavan, Mumbai 400011 Maharishi Karve Marg, Mumbai 400020

For Appellant: Shri Porus Kaka & Shri DiveshFor Respondent: Shri Sumit Kumar
Section 14A

…sentative of the parties and perusing the record, it is observed that this matter of controversy, has already been adjudicated by the Income Tax Appellate Tribunal in the assessee’s own case in ITA No. 1249/M/04 & ITA 378/M/04 decided on 16.04.2008 and (2006) 103 ITD 73, (Mum)TM in the ITAT Mumbai bench ‘D’, Third Member case of Star India (P) Ltd. Vs. Addl. CIT Rg. 11(1) dated 13.07.2006. Moreover, this matter of controversy has also been adjudicated by the Hon’ble Bombay High Court in assessee’s own case for the A.Y. 1998-99, ITA No 165 of 2009 and A.Y.2001-02, ITA No.1119 of 2009. Wherein, such expenditure has…

ADDL CIT RG, MUMBAI vs. STAR INDIA LTD, MUMBAI

ITA 4675/MUM/2010[2006-07]Status: DisposedITAT Mumbai01 Apr 2016AY 2006-07

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4818/M/10 ("नधा"रण वष" / Assessment Year: 2006-07) Star India Private Limited Additional Commissioner Of बनाम/ Star House, Off. Dr. E. Moses Income Tax – Range 11(1) Vs. Road, Mahalaxmi, Aayakar Bhavan, Mumbai 400011 Maharishi Karve Marg, Mumbai 400020

For Appellant: Shri Porus Kaka & Shri DiveshFor Respondent: Shri Sumit Kumar
Section 14A

…sentative of the parties and perusing the record, it is observed that this matter of controversy, has already been adjudicated by the Income Tax Appellate Tribunal in the assessee’s own case in ITA No. 1249/M/04 & ITA 378/M/04 decided on 16.04.2008 and (2006) 103 ITD 73, (Mum)TM in the ITAT Mumbai bench ‘D’, Third Member case of Star India (P) Ltd. Vs. Addl. CIT Rg. 11(1) dated 13.07.2006. Moreover, this matter of controversy has also been adjudicated by the Hon’ble Bombay High Court in assessee’s own case for the A.Y. 1998-99, ITA No 165 of 2009 and A.Y.2001-02, ITA No.1119 of 2009. Wherein, such expenditure has…

DCIT CEN CIR 20, MUMBAI vs. MULTI SCREEN MEDIA P.LTD ( EARLIER KNOWN AS SET INDIA P.LTD), MUMBAI

ITA 4471/MUM/2013[2004-05]Status: DisposedITAT Mumbai09 Oct 2015AY 2004-05

Bench: S/Sh. Rajendra & Saktijit Deyआयकर अपील सं/.Ita No.4471 To 73/Mum/2013,िनधा"रण वष"/Assessment Year-2004-05,06-07 & 07-08 Dy.Cit-Central Circle-20 M/S. Multi Screen Media Pvt. Ltd. Room No.402, 4Th Floor, (Earlier Known As Set India Pvt. Ltd.) 4Th Floor, Interface Building No.7 Assesseeyakar Bhavan, Mk Road Vs Mumbai-400 020. Off. Malad Link Road, Malad(W) Mumbai-400 064. Pan: Aabcs 1728 D (अपीलाथ" /Appellant) (""थ" / Respondent) C.O. No.180/Mum/2014 Arising Out Of आयकर अपील सं/.Ita No.4471 /Mum/2013,िनधा"रण वष"/Assessment Year-2004-05 M/S. Multi Screen Media Pvt. Ltd. Dy.Cit-Central Circle-20 Mumbai-400 064. Mumbai-400 020. Vs (""थ"/Respondent) ( ""ा"ेपक/Cross Objector) िनधा"रती ओर से/Assessee By : Shri Nishan Thakkar राज" की ओर से/ Revenue By : Shri N.P. Singh–Dr सुनवाई की तारीख / Date Of Hearing : 07-10-2015 घोषणा की तारीख / Date Of Pronouncement : 09-10-2015 आयकर अिधिनयम,1961 1961 की धारा 254 254(1)के अ"ग"त आदेश 1961 1961 254 254 Order U/S.254(1)Of The Income-Tax Act,1961(Act) खंडपीठ के अनुसार Per Bench: Challenging The Orders Dt. 26.3.2013 Of The Cit(A)-39 Mumbai, The Ao Has Filed The Appeal For The Above Mentioned Three Ay.S.The Assessee Has Filed Cross Objection For The Ay 2004- 05.The Effective Grounds Of Appeal Are Almost Similar For All The Years.Therefore, For The Sake Of Convenience We Are Passing A Consolidated Order. A.Y. Roi Filed On Returned Income Assessment Dt. Assessed Income 2004-05 1.11.2005 16,35,92,360/- 5.5.2010 38,42,98,940/- 2006-07 29.11.2006 35,82,44,496/- 4.12.2009 76,92,15,068/- 2007-08 31.10.2007 7,15,06,909/- 27.12.2010 75,17,97,261/-

For Appellant: Shri Nishan ThakkarFor Respondent: Shri N.P. Singh–DR
Section 143Section 143(3)Section 147Section 148Section 254(1)Section 37

…he expenditure had been incurred wholly and exclusively for the purpose of business and it was eligible for deduction u/s. 37 of the Act,that the expenditure helped the assessee to increase the subscription revenue.It relied upon the case of Star India P.Ltd.(103 ITD 73),Viacom 18 Media Pvt. Ltd.(ITA 5057/ Mum/ 07)and Sabena Detergents P.Ltd. (303 ITR 320). After considering the submission of the assessee and the assessment order,the FAA referred to the order of the Tribunal dated 20/3/2013 (ITA/4686/Mum/2010 of AY 2005-06).He held that the Tribunal had considered all the factual aspects and had decided the issue…