557 results for “disallowance”+ Section 194Cclear
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Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017
194C of the 1961 Act on payments made towards Channel Placement/Carriage Fees. It was submitted that Section 40(a)(ia) of the 1961 Act can be invoked for making disallowance