bearing on the subscription as
well as sale of airtime for advertisement. It was felt that both
businesses mutually reinforced each other. If the channel ... fails to air
popular sporting activities, the advertisement sale would
correspondingly be impacted adversely. The second element which
persuaded the CIT (A) to accept
introducing a tax liability
on sponsorship what the legislature is taxing advertisement, which is
beyond the legislative ambit of the state legislature under Entry ... newspapers and on advertisements published
therein"). It is submitted that advertisement of the kind visualized in
the events, would be also within the Union
learned Single Judge which permitted the
exhibition of a wall wrap advertisement upon a commercial building,
claimed by the respondent (Outdoor Associates), hereafter referred ... through
an application along with requisite documents for permission to erect
large advertisement wall wrap (40x10, i.e., 400 sq. ft.) on the third
floor
goods, a party becomes the owner of the goods and therefore, the
advertisement, publicity, storage, commission, overhead expenses cannot be
awarded to it as part ... goods he becomes the owner of
the goods and therefore, the advertisement, publicity, storage, commission,
overhead expenses cannot be awarded to the buyer as part
addition, the AO also made
certain additions relating to commission on advertisement income that was
later set aside by the Commissioner of Income Tax (Appeals ... granted relief to NDTV on the issue of
disallowance of commission on advertisement revenue and disallowance of
transmission and up-linking charges
issue of disallowance under Section
14A , as well as the issue of advertisement expenditures. The Court issued
notice only on the issue of transfer pricing ... expenses (b) operating/administrative expenses (c) extra
ordinary expenses in terms of advertisement and publicity as claimed by the
assessee. After considering
Sahara India Financial Corporation ... vs Cit And Ors. on 23 August, 2017
Bench: S. Ravindra
Delhi & District Cricket Association ... vs Municipal Corporation Of Delhi And Ors. on 30 January
authorities
while considering a tender received in response of the
advertisement issued on April 22, 1993. This would require that
the first terms ... experience may be made good by
improved technology and better equipment. The advertisement
dated April 22, 1993 when read with the notice for inviting
tenders
goods could not be held by the
Custodian for an indefinite period; advertisement for sale was given due
publicity. Had the petitioner wished, it could
