M/S DIGITAL RADIO (DELHI) BROADCASTING LTD.,NEW DELHI vs. ACIT, NEW DELHI
In the result appeal of the assessee in ITA No 1316 &1317/Del/2011 and ITA
ITA 1316/DEL/2011[2006-07]Status: DisposedITAT Delhi24 Nov 2015AY 2006-07
Bench: Sh. I.C.Sudhir, Jm Andsh. Prashant Maharishi, Am A.Y. 2006-07 Digital Radio (Delhi) Broadcasting Ltd. V Acit C/O. O.P. Sapra & Associates, S Circle-10(1) C-763, New Friends Colony New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcr7864B A.Y. 2006-07 Acit V Digital Radio (Delhi) Circle-10(1) S Broadcasting Ltd. New Delhi 401, Dakha House, 18/17, Wea Karol Bagh New Delhi (Appellant) (Respondent) Pan No. Aabcr7864B A.Y. 2006-07 Digital Radio (Kolkata) V Acit Broadcasting Ltd. S Circle-10(1) C/O. O.P. Sapra & New Delhi Associates, C-763, New Friends Colony New Delhi (Appellant) (Respondent) Pan No. Aabcr7863G
For Appellant: Sh. Sanjiv Sapra, CA, Sh. O.P. SapraFor Respondent: Sh. A.K.Saroha, CIT., DR
Section 35A
249/- as paid over the period of 10 years as per license term.
b) Rs. 78,55,000/- u/s 37 (1) of the act being the annual license fee expenditure incurred by the assessee.
07. There is no dispute about the claim of deduction of assessee of Rs
3,00,80,222/- paid under phase – II of the licensing terms
