ADIT v. Taj TV Ltd.

161 ITD 339Income Tax Appellate Tribunal2016#3223 most cited

What is ADIT v. Taj TV Ltd. authority for?

Consideration received for the distribution of television channels does not qualify as Royalty under tax treaties.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

ADIT v. Taj TV Ltd. · Section 195 · Royalty · Television Channels · Tax Treaties · Distribution · Article 12 · DTAA

Sections most often in play

Section 1957: Section 14Section 1957: Section 37Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 9(1)(vi)Section 1961: Section 234ASection 1961: Section 234CSection 1961: Section 270A

Issues it is cited on

section 9(l)(vi)section 9(l)agency pedependent agent peclarificatory amendmentsection 92eretrospective amendmentsection 90(2)section 9(1)(i)section 9(1)(vi)section 144c(3)section 91

Judgments citing ADIT v. Taj TV Ltd.

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3388/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3387/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page…

DCIT (It)-4(1) (2), Mumbai vs. M/S. Taj Tv. Ltd, Mumbai

The appeals are dismissed

ITA 1718/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 May 2022AY 2014-15

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…ical issue has also been decided in favour of the assessee by the co-ordinate Bench of the Tribunal in A.Y. 2012-13 (supra) by following the decision rendered by the co-ordinate Bench of the Tribunal in assessee’s own case cited as ADIT v/s Taj TV Ltd. [2016] 161 ITD 339 by returning following findings: “21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co– ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD ITA No.1460/M/2021 & ors. 13 M/s. Taj TV Ltd 339,…

DCIT (It) -4(1) (2), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

The appeals are dismissed

ITA 1717/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…ical issue has also been decided in favour of the assessee by the co-ordinate Bench of the Tribunal in A.Y. 2012-13 (supra) by following the decision rendered by the co-ordinate Bench of the Tribunal in assessee’s own case cited as ADIT v/s Taj TV Ltd. [2016] 161 ITD 339 by returning following findings: “21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co– ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD ITA No.1460/M/2021 & ors. 13 M/s. Taj TV Ltd 339,…

Taj Tv Ltd, Mumbai vs. DCIT (International Taxation -4(1) (2), Mumbai

The appeals are dismissed

ITA 1462/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…ical issue has also been decided in favour of the assessee by the co-ordinate Bench of the Tribunal in A.Y. 2012-13 (supra) by following the decision rendered by the co-ordinate Bench of the Tribunal in assessee’s own case cited as ADIT v/s Taj TV Ltd. [2016] 161 ITD 339 by returning following findings: “21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co– ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD ITA No.1460/M/2021 & ors. 13 M/s. Taj TV Ltd 339,…

Taj Tv Ltd, Mumbai vs. DCIT (International Taxation) -4 (1) (2), Mumbai

The appeals are dismissed

ITA 1461/MUM/2021[2015-16]Status: DisposedITAT Mumbai13 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…ical issue has also been decided in favour of the assessee by the co-ordinate Bench of the Tribunal in A.Y. 2012-13 (supra) by following the decision rendered by the co-ordinate Bench of the Tribunal in assessee’s own case cited as ADIT v/s Taj TV Ltd. [2016] 161 ITD 339 by returning following findings: “21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co– ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD ITA No.1460/M/2021 & ors. 13 M/s. Taj TV Ltd 339,…

Taj Tv Ltd, Mauritius vs. DCIT (International Taxation)- 4 (1) (2), Mumbai

The appeals are dismissed

ITA 1460/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 May 2022AY 2014-15

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…ical issue has also been decided in favour of the assessee by the co-ordinate Bench of the Tribunal in A.Y. 2012-13 (supra) by following the decision rendered by the co-ordinate Bench of the Tribunal in assessee’s own case cited as ADIT v/s Taj TV Ltd. [2016] 161 ITD 339 by returning following findings: “21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co– ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD ITA No.1460/M/2021 & ors. 13 M/s. Taj TV Ltd 339,…

Taj Tv Ltd., Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 6588/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 250Section 90(2)Section 92E

…case. 21. We have considered the rival submissions and perused the material available on record. We find that on identical issue, the Co–ordinate Bench of the Tribunal in assessee‟s own case vide order dated 05.07.2016, passed in ADIT v/s Taj TV Ltd., [2016] 161 ITD 339, for assessment years 2003– 04 to 2005–06, dismissed the Revenue‟s appeal by observing as under:– ―19. First of all, let us examine the definition of "royalty" as been defined under Article 12 of the Indo-US-DTAA, which has been defined in the following manner: '3. The term "royalties" as used in this Article means: (a) payments of any kind rece…

Turner Broadcasting System Asia Pacific Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 4087/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Turner Broadcasting Systemasia Pacific, Inc., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1343/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2020AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Turner Broadcasting System Asia Pacific, Inc., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 631/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Turner Broadcasting System Asia Pacific Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 2610/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Viacom 18 Media P.Ltd, Mumbai vs. Asst DIT (It) 4(3)(1), Mumbai

In the result, all the appeals filed by the assessee stands dismissed

ITA 667/MUM/2016[2015-16]Status: DisposedITAT Mumbai09 Jul 2018AY 2015-16

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195Section 248

…tellite Systems Snd. Bhd. ought not to be taxable in India and consequently, not subject to withholding of tax under Section 195 of the Act, in light of the following decision of the Hon'ble Mumbai Tribunal on identical facts and issues: • Taj TV Ltd. [(2016) 161 ITD 339 and (2017) 162 ITD 674] • United Home Entertainment Pvt. Ltd. (ITA No.2841 to 2856/Mum/2012 and ITANo.5171 to518l/Mum/2013). 4. Without prejudice to the above and in the alternative, this issue be referred to a larger / special bench to resolve the views rendered by the Hon'ble Income Tax Appellate Tribunal Mumbai Bench in the case of the Appella…

Viacom 18 Media P. Ltd, Mumbai vs. Asst DIT 2(2), Mumbai

In the result, all the assessee’s appeals are allowed as above

ITA 599/MUM/2016[2013-14]Status: DisposedITAT Mumbai09 Jul 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195

…t to Intelsat Corporation ought not to be taxable in India and consequently, not subject to withholding of tax under Section 195 of the Act, in light of the following decision of the Hon'ble Mumbai Tribunal on identical facts and issues: • Taj TV Ltd. [(2016) 161 ITD 339 and (2017) 162 ITD 674] • United Home Entertainment Pvt. Ltd. (ITA No.2841 to 2856/Mum/2012 and ITANo.5I71to5181/Mum/2013). 5. Without prejudice to the above and in the alternative, this issue be referred to a larger / special bench to resolve the views rendered by the Hon'ble Income Tax Appellate Tribunal Mumbai Bench in the case of the Appellan…

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08,

ITA 1432/MUM/2015[2009-10]Status: DisposedITAT Mumbai26 Sept 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009 Assessment Year: 2007-2008 Assessment Year: 2009-2010 & Assessment Year: 2010-2011 The Acit-10(3)(1), Vs. M/S Neo Sports Broadcast R. No. 212, Aayakar Bhavan, Pvt. Ltd., M.K. Road, Nimbus Centre, Mumbai - 400020 Oberoi Complex, Andheri (West), Mumbai – 400053 Pan: Aaccn2854Q

For Appellant: Dr. K. Shivaram (AR)For Respondent: Shri T.A. Khan (Sr. DR)
Section 143Section 143(2)Section 143(3)Section 14ASection 2(24)Section 36Section 36(1)Section 40ASection 40A(2)(b)

…n’ble Supreme Court delivered in Empire Jute Company vs. CIT 124 ITR 1 (SC), judgment delivered by the Hon’ble Delhi High Court in Asia Satellite Telecommunication Company Ltd. vs. DIT 332 ITR 340, decision of Mumbai Tribunal rendered in ADDIT vs. Taj TV Ltd. 161 ITD 339, in support of the claim of the assessee. 10 We have heard the rival submissions and also perused the material on record. The Ld. CIT (A) has deleted the addition holding as under:- “3.3.13 Adverting to the facts of the appellant’s case it is seen that payment is to be made every year as lease charges for using the transponder segment capacity o…

Asst CIT 10(3)(1), Mumbai vs. Neo Sports Broadcast P.Ltd, Mumbai

In the result, appeals filed by the revenue for assessment years 2007-08,

ITA 1430/MUM/2015[2008-09]Status: DisposedITAT Mumbai26 Sept 2017AY 2008-09

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-2009 Assessment Year: 2007-2008 Assessment Year: 2009-2010 & Assessment Year: 2010-2011 The Acit-10(3)(1), Vs. M/S Neo Sports Broadcast R. No. 212, Aayakar Bhavan, Pvt. Ltd., M.K. Road, Nimbus Centre, Mumbai - 400020 Oberoi Complex, Andheri (West), Mumbai – 400053 Pan: Aaccn2854Q

For Appellant: Dr. K. Shivaram (AR)For Respondent: Shri T.A. Khan (Sr. DR)
Section 143Section 143(2)Section 143(3)Section 14ASection 2(24)Section 36Section 36(1)Section 40ASection 40A(2)(b)

…n’ble Supreme Court delivered in Empire Jute Company vs. CIT 124 ITR 1 (SC), judgment delivered by the Hon’ble Delhi High Court in Asia Satellite Telecommunication Company Ltd. vs. DIT 332 ITR 340, decision of Mumbai Tribunal rendered in ADDIT vs. Taj TV Ltd. 161 ITD 339, in support of the claim of the assessee. 10 We have heard the rival submissions and also perused the material on record. The Ld. CIT (A) has deleted the addition holding as under:- “3.3.13 Adverting to the facts of the appellant’s case it is seen that payment is to be made every year as lease charges for using the transponder segment capacity o…

Viacom 18 Media Private Limited, Mumbai vs. DCIT (It)-4(3)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA No.3776/Mum/2015 : Asst.Year 2013-2014 M/s.Viacom 18 Media Private Limited Dy.Commissioner of Income-tax बनाम/ Zion Bizworld, Subhash Road-A (International Taxation)-4(3)(1) Near Garware Office, Vile Parle (E) Mumbai. Vs. Mumbai – 400 057. PAN : AAACM9164E. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : Ms.Armaity Ichhaporia ""यथ" क" ओर से /Respondent by : Shri M.V.Rajguru (Sr.DR) सुनवाई क" तार"ख / घोषणा क" तार"ख / Date of…