TMI Blog2017 (8) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... 009-10 [ 2013 (10) TMI 1368 - ITAT CHENNAI] . Therefore, this Tribunal do not find any reason to interfere with the order of Ld.CIT(A). Accordingly, the order of Ld.CIT(A) is confirmed in the departmental appeal. Deferred revenue expenditure - HELD THAT:- As decided in own case [ 2013 (10) TMI 1368 - ITAT CHENNAI] the monies received are shown as deferred revenue in the year of receipt and are offered as income in the year when programme is aired. .CIT(A), in fact followed the Order of Tribunal in assessee's own case, therefore, this Tribunal do not find any reason to interfere with the order of Ld.CIT(A). Accordingly, the order of Ld.CIT(A) is confirmed in the departmental appeal. Disallowance u/s.40(a)(ia) - assessee subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mortization of film and Broadcast rights, consumables and Media expenses at ₹ 117.98 crores. 3. We have heard the submissions of Mr.Sailendra Mamidi, ld. Departmental Representative and Mr. N. Devanathan ld. Authorised Representative of assessee. It is brought to notice of the Bench that an identical issue came before this Tribunal for assessment year 2011-12 in assessee's own case in ITA No.1340 1341/Mds./2015. This Tribunal after considering the earlier decision in assessee's own case in ITA Nos.1515 to 1520/Mds./2013 for assessment years 2004-05 to 2009-10 vide order dated 31.10.2013 found that the similar expenditure incurred by the assessee has to be allowed as a revenue expenditure. The ld. CIT(A) in fact, allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the amount has already paid the tax, therefore, it is to be allowed during this year. The fact remains is that the assessee has not deducted the tax. It is not in dispute that the assessee was not liable to deduct tax. When the recipient has paid the money, there may not be any disallowance during the year under consideration. In case, the recipient has not paid the tax during the year under consideration, then as rightly directed by the Ld.CIT(A), the claim of assessee is to be allowed in the year in which the tax is paid to the Government exchequer. With the above observation, this Tribunal do not find any reason to interfere with the order of Ld.CIT(A) and accordingly the same is confirmed. 8. In the result, the appeal of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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