194C ACIT v. Zee Entertainment Enterprises Ltd.

UPS JETAIR EXPRESS PRIVATE LIMITED,MUMBAI vs. ACIT - 11(1)(2), MUMBAI

…{ "clean_text": "आयकर अपीलीय अधिकरण\nमुंबई पीठ “जे”, मुंबई\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री गगन गोयल, लेखक्कर सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J”, MUMBAI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI GAGAN GOYAL, ACCOUNTANT MEMBER\nआ.अ.सं.1622/मुं/2015 (नि.व. 2010-11)\nITA No.1622/MUM/2015 (A.Y.2010-11)\nM/s. UPS Express P. Ltd.\nPlot No.6-A, Shyam Nagar Off JVLR\nMejas Village, Jogeshwari (E),\nMumbai - 400 060\nPAN: AAACU4322N\nबनाम Vs.\nThe Assistant Commissioner of Income Tax-\n11(1)(2), Aaykar Bhavan, Mumbai-400 021\nअपीलार्थी / Appellant\nप्रतिवादी/Respo…

SWISS RE SERVICES INDIA P.LTD,MUMBAI vs. DCIT CIR 2(3)(2), MUMBAI

In the result, appeal by the assessee is allowed protanto

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 1898/मुं/2015 ("न.व. 2010-11) M/S. Swiss Re Services India P. Ltd. Unit 701-702, Peninsula Corporate Park Tower A, Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 ...... अपीलाथ"/Appellant Pan: Aahcs5626E बनाम Vs. Dcit, Circle 2(3)(2) Room No. 552, Aayakar Bhavan ..... ""तवाद"/Respondent M K Marg, Mumbai 400020 अपीलाथ" "वारा/ Appellant By : Shri Nishant Thakkar, Adv& Shri Hiten Chande, Adv ""तवाद" "वारा/Respondent By : Shri Akhtar Ansari, Sr. Ar

…आयकर अपील"य अ"धकरण मुंबईपीठ “जे” "ी "वकास अव"थी, "या"यकस द"यएवं "ी गगन गोयल, लेखाकार सद"यके सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 1898/मुं/2015 ("न.व. 2010-11) M/s. Swiss Re Services India P. Ltd. Unit 701-702, Peninsula Corporate Park Tower A, Ganpatrao Kadam Marg Lower Parel, Mumbai 400013 ...... अपीलाथ"/Appellant PAN: AAHCS5626E बनाम Vs. DCIT, Circle 2(3)(2) Room No. 552, Aayakar Bhavan ..... ""तवाद"/Respondent M K Marg, Mumbai 400020 अपीलाथ" "वारा/ Appellant by : Shri Nishant Thakkar, Adv& Sh…

RED CHILLIES ENTERTAINMENT P. LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…. ACIT v. Sahara One Media & Entertainment Ltd. [2014] 41 Taxmann.com 488 (Mumbai-Trib) - Dubbing expenses print processing fees are in the nature of a part of production of programmes and are covered u/s 194C ACIT v. Zee Entertainment Enterprises Ltd. [2014] 51 Taxmann.com 231 (Mumbai - Trib) -Equipment, labour and operators hired for production purposes. CIT(A) also examined the issue of hiring of equipment u/s 1941 of the Act and found in favour of the Assessee. The Hon'ble ITAT rendered a considered opinion that there was no error in the CIT(A) order.” 19. We have gone through these judgments and find that c…

RED CHILLIES ENTERTAINMENT P. LTD,MUMBAI vs. ACIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…. ACIT v. Sahara One Media & Entertainment Ltd. [2014] 41 Taxmann.com 488 (Mumbai-Trib) - Dubbing expenses print processing fees are in the nature of a part of production of programmes and are covered u/s 194C ACIT v. Zee Entertainment Enterprises Ltd. [2014] 51 Taxmann.com 231 (Mumbai - Trib) -Equipment, labour and operators hired for production purposes. CIT(A) also examined the issue of hiring of equipment u/s 1941 of the Act and found in favour of the Assessee. The Hon'ble ITAT rendered a considered opinion that there was no error in the CIT(A) order.” 19. We have gone through these judgments and find that c…

RED CHILLIES ENTERTAIMENT P.LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

…. ACIT v. Sahara One Media & Entertainment Ltd. [2014] 41 Taxmann.com 488 (Mumbai-Trib) - Dubbing expenses print processing fees are in the nature of a part of production of programmes and are covered u/s 194C ACIT v. Zee Entertainment Enterprises Ltd. [2014] 51 Taxmann.com 231 (Mumbai - Trib) -Equipment, labour and operators hired for production purposes. CIT(A) also examined the issue of hiring of equipment u/s 1941 of the Act and found in favour of the Assessee. The Hon'ble ITAT rendered a considered opinion that there was no error in the CIT(A) order.” 19. We have gone through these judgments and find that c…