18 Media Pvt. Ltd. v. ADIT (International Taxation)

44 Taxmann.com 1Income Tax Appellate Tribunal2014#1344 most cited

What is 18 Media Pvt. Ltd. v. ADIT (International Taxation) authority for?

The Mumbai Tribunal has held that the term 'process' in relation to royalty under Section 9(1)(vi) of the Income Tax Act is not defined and must be considered within the contemplation of the term, potentially impacting its application under DTAAs. This decision distinguished itself from the facts of other cases, including those involving broadcasting and advertising airtime.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Viacom 18 Media Pvt. Ltd. v. ADIT · 2014 · 44 taxmann.com 1 · Section 9(1)(vi) · royalty · definition of process · DTAA · Explanation 2 to Section 9(1)(vi) · Article 12(3) of Indo-US DTAA · Mumbai ITAT

Sections most often in play

Section 115ASection 12(3)Section 144C(13)Section 147Section 148Section 149(1)Section 234ASection 234B

Issues it is cited on

section 115wasection 10(4)section 2(43)section 9(l)(vii)section 195(2)section 115wsection 206asection 206aasection 9(1)(vi)section 194a(1)fees for included serviceswithholding tax

Judgments citing 18 Media Pvt. Ltd. v. ADIT (International Taxation)

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Inmarsat Solutions B. V., Vs. ACIT, 14th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) PAN: AACCI9974L Assessee by : Shri Hiten Thakkar, Adv Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Inmarsat Solutions B.V. (hereinafter referred to as „assessee) by filing the present appeal sough…

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2146/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] TRANS WORLD Deputy Commissioner of Income Tax INTRNATIONAL LLC, Circle (International Taxation)-3(1)(1) C/o- International Vs E-2 Block, Civic Centre, Merchandising Company LLC- Near Minto Road, India Branch Office, Vatika New Delhi-110002 Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Harya…

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 1961/DEL/2024[2014-15]Status: DisposedITAT Delhi18 Jun 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] | Appellant | |---|---| | TRANS WORLD INTRNATIONAL LLC, C/o- International Merchandising Company LLC- India Branch Office, Vatika Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Haryana-122002 PAN-AAGCT0812L | Vs | Deputy Commissioner of Income Tax Circle (International Taxation)-3(1)(1) E-2 B…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

INMARSAT SOLUTIONS BV,MUMBAI vs. ACIT RANGE 2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

INMARSAT SOLUTIONS BV,MUMBAI vs. ACIT, CIRCLE INT. TAX. 2(1) (1), NEW DELHI

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

INMARSAT SOLUTIONS BV,MAHARASHTRA vs. ACIT (INTERNATIONAL TAXATION) CIRCLE 2(1)(1)-DELHI, DELHI

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

…I.T.A. No. 1717/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” : DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 1717/Del/2022 िनधा"रणवष"/ Assessment Years: 2018-19 Inmarsat Solutions BV, ACIT बनाम Maharashtra, (International Taxation) 14th Floor, The Ruby, Vs. Circle : 2 (1)(1) 29, Senapati Bapat Marg, Dadar (West) Mumbai – 400 028 Delhi. PAN No. AACCI9974L अपीलाथ" / Appellant ""यथ" / Respondent Shri Percy Pardiwalla, Sr. Adv. िनधा"रतीक"ओरसे /Assessee by : Ms. Aarti Sathe, & Ms. Aasavari Kadam, Adv.; राज"कीओरसे / Department by…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Inmarsat Global Limited v. DCIT (IT) – 2(2)(1) Ernst & Young LLP Room No. 1722, 17th Floor 14th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (w), Mumbai – 400028 PAN: AAACI6098K (Appellant) (Respondent) Assessee by : Ms. Aarati Sathe Department by : Ms. Bharati Singh Date of Hearing : 28.07.2022 Date of Pronouncement : 22.08.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) RANGE-2(2)(1), MUMBAI

In the result, the appeal is allowed

ITA 1031/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2022AY 2017-18
Section 143(3)Section 9(1)(vi)

…ITA No. 1031/Mum/2021 Assessment year: 2017-18 Page 1 of 25 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Inmarsat Global Limited .……………………..………………Appellant Ernst & Yound LLP, 14th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (W) Mumbai 400 028 [PAN: AAACI6098K] Vs. Deputy Commissioner of Income Tax (IT)-2(2)(1) Mumbai ……………...………….………Respondent Appearances by: Aarati Sathe for the appellant Milind Chavan for the respondent Date of concluding the hearing : 30/05/2022 Date of pronouncing the or…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1138/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1137/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1136/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1135/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1134/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1133/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1132/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA NO A Y 1067/Mum/2021 2020-21 1087 to 1097/M/2021 2019-20 & 1127 to 1138 / M/2021 1098, 1099, 1162, 2018-19 & 1100 to 1117/M/2021, & 1118 to 1120/Mum/2021 & 1121 to 1126/Mum/2021 1151 to 1153/Mum/2021 2017-18 1154 to 1161/M/2021 The Asst. Commissioner of Income Tax (Intl. Taxation), M/s Viacom 18 Media Pvt. ltd. 4(3)(1) Zion Bizworld, Subhash Road-A, Room No. 1613, 16 th Floor, Air Vs. Near Garware Office, Ville Parle India Building, Nariman Point, East, Mumbai-400 057 Mumbai-400…

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