(a) Asia Satellite Telecommunications Co. Ltd. v. DCIT (ITA

Star India P.Ltd, Mumbai vs. Asst CIT 16(1), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Star India Pvt. Ltd., Vs. Asst. Cit 16(1) Room No.467, 4Th Floor Star House, Urmi Estate 95, Ganpat Rao Kadam Mumbai Marg, Lower Parel Mumbai – 400 013 Pan/Gir No.Aaacn1335Q (Appellant) .. (Respondent)

…hat the same would fall within the ambit of deduction of tax provisions as per Section 194J of the Act instead of Section 194C of the Act. The AO relied on the decisions of the Delhi Tribunal in the cases of Asia Satellite Telecommunication Co. Ltd. vs. DCIT (322 ITR 140), ACIT v. Sansker Info T.V. P. Ltd (24 SOT 87) and New Skies Satellites NV v. ADIT (121 ITD 1). Since, there was a short deduction of tax at source made by assessee, the ld. AO disallowed the differential sum of Rs.16,20,89,346/- (Rs.2,63,94,30,108 – 2,47,73,40,762/-) u/s.40(a)(ia) of the Act in the assessment which was upheld by the ld. DRP by f…

ACIT 16(1), Mumbai vs. Star Entertainment Media P. Ltd, Gurgaon

In the result, C.O. raised by the assessee is dismissed

Bench: Shri Pawan Singh & Shri G. Manjunatha

…n 194J of the Act. According to the AO, this was clarified by Finance Act, 2012 by way of insertion of an explanation to section 9 of the Act. The AO relied on the decisions of the delhi Tribunal in the case of Asia Satellite Telecommunication Co. Ltd. CI-I- (322 ITR 140) and New Skies Satellites NV v. A D I T (121 ITS 1). 4.2. Being aggrieved, the assessee filed its objections before the DRP. It was contended by the assessee, inter-alia, these payments did not fall within the definition of royalty as was alleged by the assessing officer. It was further ITA No. 7454 & 7441 Mum 2016 & C.O. 95 & 96 Mum 2018 M/s.…

ACIT 16(1), Mumbai vs. Utv Entertainment Television Ltd(Now Known As M/S.Disney Broadcasting (India) Limited), Mumbai

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

…, even before this clarification was made, that the transmission and broadcasting is a ―PROCESS‖ as defined in term Royalty. Reliance is placed on following judicial judgements: (a) Asia Satellite Telecommunications Co. Ltd. v. DCIT (ITA no. 131 & 134(2003) & 322 ITR 140 (Del) (2011). The Delhi bench of the Tribunal, in that case held that the satellite company‘s revenues fell within the purview of royalty u/s. 9(1)(vi) of the Act. In arriving at this conclusion, the Tribunal held that the TV channels were not merely using the facility, but were using the process as a result of which the signals after being recei…