ACIT v. Viacom18 Media (P.) Ltd.

193 ITD 716Income Tax Appellate Tribunal2022#10297 most cited

What is ACIT v. Viacom18 Media (P.) Ltd. authority for?

The Mumbai ITAT in ACIT v. Viacom18 Media (P.) Ltd. (2022) affirmed the assessee's position, as evidenced by its citation alongside other favorable rulings.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Also referred to as

ACIT v. Viacom18 Media · Mumbai Tribunal · 2022 · Hyderabad Tribunal · Bangalore Tribunal · TDS · section 194h · section 194j · section 9(1)(vi) · short deduction of tax · clarificatory amendment · right to receive

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…

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

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…of the assessee: a. Vodafone Idea Limited vs. DCIT (ITA Nos.84 & 85/Hyd/2020) (Hyderabad Tribunal) b. Vodafone Idea Limited vs. DCIT (ITA Nos.1913, 1914, 1915, 1916, 1917, 1918 & 1919/Hyd/2019) (Hyderabad Tribunal) c. ACIT vs. Viacom18 Media (P.) Ltd. [2022] 193 ITD 716 (Mumbai – Trib.) d. M/s. Telefonica De Espana SA Bangalore vs. ACIT (ITA No. 2657/BANG/2019, order dated 25.07.2023). e. Telefonica UK Ltd. vs. DCIT [2023] 154 taxmann.com 475 (Mumbai – Trib.) f. AI Telekom Austria Aktiengesellschart vs. DCIT [2023] 156 taxamann.com 155 (Banglore Trib.) g. DDIT v. Reliance Infocomm Ltd. (ITA Nos.5374/Mum/2007 & 6…