TaxTMI 
TaxTMI 
2026 (9) TMI 1953
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....d in the circumstances of the case and in law, the Ld. CIT(A)has: Refund of excess Dividend Distribution Tax ('DDT') paid 1. erred in not accepting the additional claim made by the Appellant without appreciating that appellate authorities are entitled to admit additional claim/ ground when the facts are already available on record and are bound to determine the correct tax liability of an Assessee and therefore, ought to have appreciated that the additional claim is maintainable and ought to have been adjudicated upon; 2. ought to have appreciated that dividend paid by the Appellant to its Singapore shareholder, GroupM Asia Pacific Holdings Pte Limited, is liable to tax as per the beneficial tax rate of 10% as per Article 10 of the India- Singapore DTAA as against tax rate of 16.225% prescribed under section 115-O of the Act and thereby ought to have allowed refund of dividend distribution tax in excess of the 10% tax rate to the Appellant; 3. The Hon'ble Tribunal should admit the aforesaid additional claim made by the Appellant since it is well within the powers provided under section 254 of the Act." 2. Rival submissions of both ....
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....ann.com 44 (SC) * PCIT(C) vs Era Infrastructure India Ltd. (2022) 448 ITR 674 (Delhi HC) * Mohan Santwani vs UOI (2022) 449 ITR 476 (Allahabad HC) 4. On the other hand, the learned Commissioner of Income Tax - Departmental Representative (learned CIT-DR) for the Revenue submits that the assessee raised the additional ground of appeal for the first time before the learned CIT(A). No such claim was made by the assessee either in the return of income or by filing revise computation of income before the Assessing Officer. The learned CIT(A) thus rightly held that such fact requires investigation and cannot be admitted. In alternative submission, the learned CIT-DR for the revenue submits that, in case the Tribunal is of the view that the additional ground of appeal raised by the assessee requires adjudication, the same may be restored back to the file of the Assessing Officer with a direction to follow the ultimate decision of the Hon'ble Apex Court in JCIT vs. Colorcon Asia (P) Ltd.(supra), which has been referred to larger bench. 5. We have considered the rival submissions of both the parties and have seen the order of the learned CIT(A). We have also perused ....
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....9;ble Tribunal by filing an appeal; Disallowance of Market Research and Media Measurement expenses 2. erred in objecting to the order of Ld. CIT(A) that Market Research and Media Measurement expenses amounting to Rs. 14,57,87,436 are in the nature of development of intangibles and reimbursable with appropriate marker without considering the fact that the Respondent has explained the nature of such expenses along with the supporting evidence during the course of assessment proceedings. 3. erred in objecting the order of Ld. CIT(A) that Market Research and Media Measurement expenses of Rs. 14,57,87,436 incurred by the Respondent are not in the nature of revenue expenditure and therefore, not eligible for deduction under Section 37(1) of the Income-tax Act, 1961 ('Act') without appreciating the fact that these recurring expenses were incurred wholly and exclusively for the Respondent's business and justified by commercial expediency, and hence allowable as revenue expenditure under Section 37(1) of the Act. 4. erred in ignoring the fact that the Respondent has submitted/ provided sufficient explanation and documents explaining the nature....
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.... recorded on pages 6 to 12 of the order of the learned CIT(A). The assessee, in its submissions, submitted that market research and media measurement expenses were incurred in connection with advertising services provided by the assessee to its clients for rendering advertising and media planning services to its clients. The list of services includes spot monitoring and certification, conducting surveys on behalf of their clients, searching for prospective customers based on which suitable advertising companies are designed, choosing the location, target audience and time slots, and reporting of online advertisements. The assessee furnished sample invoices received for market research and media measurement charges along with agreements with clients. The assessee also explained, with a diagram, its model which is depicted on page 7 of the order of the learned CIT(A). The assessee also relied on various case laws. 10. The learned CIT(A), on considering the submissions of the assessee, gave his finding in para 4.2 of his order. The learned CIT(A) noted that the assessee has elaborated the nature of services in its submissions and furnished sample copies of invoices along with agree....