Sahara India Limited v. ACIT, Central Circle-I, Lucknow
Case No: ITA No.898/Lkw/2005, ITA Nos.45, 46, 78 & 127/Lkw/2006 &1243/Del/2009, C.O. Nos.36, 37, 39 & 40/Lkw/2006
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/10/2026
Parties Involved
appellantSahara India Limited
respondentACIT, Central Circle-I, Lucknow
Facts Summary
The instant batch of ten cases involves the single assessee ‘Sahara India Ltd’. The cases revolve around various assessment years and involve issues such as deemed dividend addition under section 2(22)(e), disallowance of administrative and processing charges, and disallowance of advertisement and publicity expenses.…
Decision in favour of
Assessee
Legal Issues
- 1. Deemed dividend addition of Rs. 5 crores under section 2(22)(e) for AY 1996-97.
- 2. Disallowance of administrative and processing charges of Rs. 71,80,694/- for AY 1997-98.
3 more legal issues analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.