MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA
In the result, appeal of the assessee is partly allowed
ITA 825/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh20 Mar 2025AY 2012-13
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40
194H of the Act.
3.2
The assessee has engaged in the business of running Cable TV Network in the state of Himachal Pradesh. During the year assessee has paid as sum of Rs. 95,72,571/- to various TV Channels on account of pay subscription. The assessee was apprised that payment to various TV Pay Channels falls within the provision
