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

44 Taxmann.com 1Income Tax Appellate Tribunal2014#1338 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 366,314 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)

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1274/DEL/2009[2006-07]Status: DisposedITAT Delhi30 Sept 2015AY 2006-07

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, New Delhi vs. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1273/DEL/2009[2005-06]Status: DisposedITAT Delhi30 Sept 2015AY 2005-06

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1272/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Sept 2015AY 2004-05

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1271/DEL/2009[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

Cincom System Inc vs. DDIT, Circle-1(1)

In the result, the appeal i

ITA 952/DEL/2006[2002-2003]Status: DisposedITAT Delhi30 Sept 2015AY 2002-2003

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…