Bombay HC Rules Basis for Infrastructure Fee Deduction Must Be Actual Receipts, Not Gross Advertising Bills [Read Order]
The Bombay HC held that infrastructure fee deductions must be based on actual advertising receipts, not gross billing amounts
By Kavi Priya - On May 8, 2025 11:37 am - 2 mins read
In a recent ruling, the Bombay High Court ruled that infrastructure fee deductions under the Income Tax Act must be calculated based on actual advertising receipts and not on gross advertising bills. The Star Time Communication (I) Pvt. Ltd, the appellant company had entered into an agreement with Prime Time Media Services Pvt. Ltd. to…
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