2020 (1) TMI 867

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....der Section 260A of the Income Tax Act, 1961 (Act) challenge the order dated 29th April, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). This appeal relates to Assessment Year 2010-11. 2. The Revenue has urged the following re-framed questions of law for our consideration :- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal is justified in holdi....

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....ciating that the Hon'ble Kerala High Court in its judgment dated 20.07.2015 in the case of CIT-1, Kochi v. PVS Memorial Hospital Ltd. (2015) 60 taxmann.com 69 (Kerala) has held that whenever tax was deductible under Section 194J but was deducted under section 194C, such a deduction does not satisfy requirement of Section 40(a)(ia) of the IT Act, 1961? 3. Regarding question no. (a) :- (a) Th....

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....6, dated 4-1-2019] and CIT v. NGC Network (India) (P.) Ltd. [IT Appeal No. 397 of 2015, dated 29-1-2018]. In both the orders, this Court held that payments made for channel placement fee are subject to tax deduction at source under Section 194C of the Act. No distinguishing feature in this case is shown, which would warrant different view. (c) Therefore, for the reasons indicated in the above tw....

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....ng and publicity expenses under Section 37(1) of the Act. Thus, disallowed Rs. 2.44 crores being the balance 25% of the marketing and publicity expenses incurred by the respondent. (b) The Dispute Resolution Panel (DRP) on an application of the petitioner, deleted the disallowance. (c) On appeal by the Revenue, the Tribunal held that once it is not disputed that the expenses were primarily inc....