DCIT(IT) - 4(2)(2), MUMBAI vs. STUDIO 18 MEDIA PVT. LTD., MUMBAI
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Income Tax Appellate Tribunal, ‘I’ BENCH
Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA
PER AMIT SHUKLA (J.M):
The aforesaid six appeals have been preferred by the Revenue against the separate orders passed by the learned Commissioner of Income Tax (Appeals)-58, Mumbai, under section 250 read with section 260 of the Income-tax Act, 1961, for Assessment Years 2009-10 to 2012-13. Since all these appeals arise from an identical contractual arrangement, involve the same non-resident payee, raise a common issue regarding the character of transponder service charges
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