Asst. CIT v. Sanskar Info. T.V.P. Ltd.

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)

…ction 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 following the order passed by them in assessee‟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

…rely using the facility, but were using the process as a result of which the signals after being received in the satellite were converted to different frequency and after amplification were relayed to the footprints area. (b) ACT v. Sanskar Info. T.V.P. Ltd. [24 SOT 87 (ITAT Mum) (2008)] In this case, the Mumbai Tribunal placed heavy reliance on the decision in the case of Asia Satellite Telecommunication Co. Ltd.v. DCIT and held that the payments are taxable as ‗royalty‘ under the Act. (c) New Skies Satellite N.V v. ADIT [121 ITD (Del) SB (2009)] The Delhi Special Bench held that revenues earned by the satellite…

ITO (OSD) (TDS) 3(1), MUMBAI vs. VIACOM 18 MEDIA P.LTD, MUMBAI

In the result appeals of the Revenue as well Cross Objections by the assessee are dismissed

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: - 2009-10) Acit (Tds) 3(1), Mumbai Vs.` M/S Viacom 18 Media Pvt. Ltd. 9Th Floor, Smt. K.G. Mittal 36-B, Dr. R.K. Shirodkar Marg, Ayurvedic Hospital Building, Parel (East), Charni Road(W) Mumbai – 400012. Mumbai – 400 002. Pan/Gir No. Aaacm9164E Appellant Respondent

…ential levy of interest at Rs. 15,64,479/- under section 201(1A) is hereby deleted. “ 15. The Ld. DR heavily relied on the order passed by the AO as well as the decision of Mumbai Bench of Tribunal in the case of Asst. CIT Vs. Sanskar Info. T.V.P. Ltd [2008] 24 SOT 87 (Mum.) 16. On the other hand, the Ld. AR, in support of his claim , relied upon the following decisions as well as Circular No. 720 dated 30.08.1995. 9 | P a g e M/s Viacom 18 Media Pvt. Ltd. (a) ACIT (TDS) V. UTV Entertainment Television Limited (ITA Nos. 2699, 4204, 4205, 2700/Mum/2012 dated 29 October 2014 (Mumbai Tribunal) (b) DCIT (TDS) 1(1…

ITO (OSD) (TDS) 3(1), MUMBAI vs. VIACOM 18 MEDIA P.LTD, MUMBAI

In the result appeals of the Revenue as well Cross Objections by the assessee are dismissed

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: - 2009-10) Acit (Tds) 3(1), Mumbai Vs.` M/S Viacom 18 Media Pvt. Ltd. 9Th Floor, Smt. K.G. Mittal 36-B, Dr. R.K. Shirodkar Marg, Ayurvedic Hospital Building, Parel (East), Charni Road(W) Mumbai – 400012. Mumbai – 400 002. Pan/Gir No. Aaacm9164E Appellant Respondent

…ential levy of interest at Rs. 15,64,479/- under section 201(1A) is hereby deleted. “ 15. The Ld. DR heavily relied on the order passed by the AO as well as the decision of Mumbai Bench of Tribunal in the case of Asst. CIT Vs. Sanskar Info. T.V.P. Ltd [2008] 24 SOT 87 (Mum.) 16. On the other hand, the Ld. AR, in support of his claim , relied upon the following decisions as well as Circular No. 720 dated 30.08.1995. 9 | P a g e M/s Viacom 18 Media Pvt. Ltd. (a) ACIT (TDS) V. UTV Entertainment Television Limited (ITA Nos. 2699, 4204, 4205, 2700/Mum/2012 dated 29 October 2014 (Mumbai Tribunal) (b) DCIT (TDS) 1(1…

ACIT (TDS)-3(1), MUMBAI vs. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result appeals of the Revenue as well Cross Objections by the assessee are dismissed

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: - 2009-10) Acit (Tds) 3(1), Mumbai Vs.` M/S Viacom 18 Media Pvt. Ltd. 9Th Floor, Smt. K.G. Mittal 36-B, Dr. R.K. Shirodkar Marg, Ayurvedic Hospital Building, Parel (East), Charni Road(W) Mumbai – 400012. Mumbai – 400 002. Pan/Gir No. Aaacm9164E Appellant Respondent

…ential levy of interest at Rs. 15,64,479/- under section 201(1A) is hereby deleted. “ 15. The Ld. DR heavily relied on the order passed by the AO as well as the decision of Mumbai Bench of Tribunal in the case of Asst. CIT Vs. Sanskar Info. T.V.P. Ltd [2008] 24 SOT 87 (Mum.) 16. On the other hand, the Ld. AR, in support of his claim , relied upon the following decisions as well as Circular No. 720 dated 30.08.1995. 9 | P a g e M/s Viacom 18 Media Pvt. Ltd. (a) ACIT (TDS) V. UTV Entertainment Television Limited (ITA Nos. 2699, 4204, 4205, 2700/Mum/2012 dated 29 October 2014 (Mumbai Tribunal) (b) DCIT (TDS) 1(1…