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.

Which sections of the Income Tax Act does 18 Media Pvt. Ltd. v. ADIT (International Taxation) come up under?

It is most often cited in judgments turning on Section 115A, Section 12(3), Section 144C(13), Section 147, Section 148, Section 149(1).

18 Media Pvt. Ltd. v. ADIT (International Taxation) (44 Taxmann.com 1)

Q: How many judgments cite 18 Media Pvt. Ltd. v. ADIT (International Taxation)?

85 judgments on BharatTax cite 18 Media Pvt. Ltd. v. ADIT (International Taxation) (44 Taxmann.com 1), spanning 2015 to 2025.

ACIT, Circle-8(2), New Delhi vs. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 5994/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, New Delhi vs. M/S. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2260/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

M/S Expeditors International (India) Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2242/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

Inmarsat Global Ltd., Mumbai vs. Dy CIT (It)-2(1)92), Mumbai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar

Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

Inmarsat Global Limited, Mumbai vs. DCIT (It) Circle 2(2)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R

Section 143(3)Section 253Section 9(1)(vi)

…ITA No. 7025/Mum/2018 A.Y. 2015-16 1 Inmarsat Global Limited Vs. DCIT (I.T) Circle 2(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Inmarsat Global Limited Deputy Commissioner of Income C/o SRBC & Associates LLP, Tax (International Taxation) 14th Floor, The Ruby, Circle 2(2)(1), 17th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 PAN – AAACI6098K (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala & Ms. Aarati Sathe, A.Rs Respondent by: Shri Avan…

Viacom 18 Media P.Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…1 ITA 618/Mum/2017 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI Before Shri Mahavir Singh(JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.618/Mum/2017 (Assessment year: 2016-17) Viacom 18 Media Pvt Ltd vs Dy.CIT(International Taxation)- Zion Bizworld, Subhash 4(3)(1), Mumbai Road-A, Near Garware Office, Vile Parle (E), Mumbai-400 057 PAN : AAACM9164E APPELLANT RESPONDENT Appellant by Shri Arvind Sonde Respondent by Shri M.V. Rajguru Date of hearing 18-07-2018 Date of pronouncement -10-2018 O R D E R Per G Manjunatha, AM : This appeal filed by the assessee is directed…

Viacom 18 Media P.Ltd, Mumbai vs. Asst DIT (It) 4(3)(1), Mumbai

In the result, all the appeals filed by the assessee stands dismissed

ITA 667/MUM/2016[2015-16]Status: DisposedITAT Mumbai09 Jul 2018AY 2015-16

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru

Section 195Section 248

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM I.T.A. Nos.667 to 674/Mum/2016 (Assessment Year: 2015-16) Viacom 18 Media Pvt. Ltd. Asst. Director of Income – tax Zion Bizworld, (International Taxation)-4(30(1), Subhash Road-A, Vs. Scindia House, Near Garware Office, Mumbai-400 001 Vile Parle (E), Mumbai-400 057 PAN/GIR No. AAACM 9164 E (Appellant) : (Respondent) : Shri Abhishek Tilak Appellant by Respondent by : Shri M. V. Rajguru Date of Hearing : 12.04.2018 Date of Pronouncement : 09.07.2018 O R D E R Per Bench: These are appeals by the assessee ag…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal

Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.826/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 M/s. T-3 Energy Services India Pvt. Ltd., D-II/65-1, MIDC, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. PAN: AACCT9805F Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Arijit Chakravarty and Shraddha Swarup प्रत्यथ…

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse

Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Intec Billing Ireland v. The Assistant Director of Income –Tax C/o S.R.B.C & Associates LLP (International Taxation), 14th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 PAN No: AADCA 7890 E (Appellant) (Respondent) Assessee by : Shri M.P. Lohia Shri Nikhil Tiwari Department by : Shri Samuel Darse Date of Hearing : 10.10.2017 Date of Pronouncement : 08.01.2018 O R D E R PER C.N. PRASAD (J…

Viacom 18 Media Private Limited, Mumbai vs. DCIT (It)-4(3)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)

Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA No.3776/Mum/2015 : Asst.Year 2013-2014 M/s.Viacom 18 Media Private Limited Dy.Commissioner of Income-tax बनाम/ Zion Bizworld, Subhash Road-A (International Taxation)-4(3)(1) Near Garware Office, Vile Parle (E) Mumbai. Vs. Mumbai – 400 057. PAN : AAACM9164E. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Ms.Armaity Ichhaporia ""यथ" क" ओर से /Respondent by : Shri M.V.Rajguru (Sr.DR) सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of…