{"id":64755,"date":"2026-10-05T16:04:28","date_gmt":"2026-10-05T10:34:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/star-time-communication-i-p-ltd-v-cit-2025-174-taxmann-com-753-bomhc\/"},"modified":"2026-10-05T16:04:28","modified_gmt":"2026-10-05T10:34:28","slug":"star-time-communication-i-p-ltd-v-cit-2025-174-taxmann-com-753-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/star-time-communication-i-p-ltd-v-cit-2025-174-taxmann-com-753-bomhc\/","title":{"rendered":"Star Time Communication (I) (P.) Ltd. v. CIT [2025] 174 taxmann.com 753 (Bom)(HC)"},"content":{"rendered":"<p>Where assessee had agreed to pay 5 per cent of total advertising receipts as infrastructure fee and claimed deduction on gross advertising bills, the Tribunal was justified in restricting the deduction to 5 per cent of actual advertising receipts as reflected in the profit and loss account and in accordance with the agreement; accordingly, the order of the Tribunal was upheld. (AY. 1993-94)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1):  Business expenditure-Infrastructure fee-Advertising receipts-Tribunal was justified in restricting deduction to 5 per cent of actual receipts in accordance with the agreement and not on the gross advertising bill-Order of Tribunal affirmed.  [S.145, 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64755","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gQr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64755"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64755\/revisions"}],"predecessor-version":[{"id":64756,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64755\/revisions\/64756"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}