ACIT v. Viacom18 Media (P.) Ltd.

193 ITD 716Income Tax Appellate Tribunal2022#10325 most cited
10

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

Issues it is cited on

section 35ddsection 35abbwaiver of loansection 40a(ia)clarificatory amendmentazadi bachao andolanshort deduction of taxsection 80ia(4)section 194hsection 194jright to receivesection 9(1)(vi)

Judgments citing ACIT v. Viacom18 Media (P.) Ltd.

DCIT-5(2)(2), MUMBAI vs. M/S VODAFONE IDEA LTD., MUMBAI

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16
Section 250Section 40Section 9(1)(vi)

…assessee:\n\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LTD),MUMBAI vs. DCIT - 14(2)(1), MUMBAI

ITA 1776/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

IDEA CELLULAR LTD.,MUMBAI vs. DCIT - 14(2)(1), MUMBAI

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

IDEA CELLULAR LTD,MUMBAI vs. ACIT HQ (JUDL.) TO CIT-14, MUMBAI

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13
Section 250Section 40Section 9(1)(vi)

…he assessee:\na. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad\nTribunal)\nb. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918\n& 1919/Hyd/2019) (Hyderabad Tribunal)\nc. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.)\nd. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019,\norder dated 25.07.2023).\ne. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.)\nf. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155\n(Banglore Trib.)\ng. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/20…

ACIT v. Viacom18 Media (P.) Ltd. (193 ITD 716) — Cited in 10 Judgments | BharatTax