M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI
ITA 3865/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09
Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)
For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)
194H or under section 194J of the income tax act. Therefore, he grossed up the amount of the revenue shown by the assessee in the profit and loss account with the amount retained by those advertisement agents and disallowed
Rs. 455330999/– under section 40(a) (ia) of the income tax act.
21. The assessee challenged the same before the learned
