What is Channel Guide India Ltd. v. ACIT authority for?

Disallowance under section 40(a)(i) for failure to deduct tax at source is not tenable if the CIT(Appeals) has rightly deleted it, particularly when relying on the assessee's own case decided by the Tribunal.

How many judgments cite Channel Guide India Ltd. v. ACIT?

34 judgments on BharatTax cite Channel Guide India Ltd. v. ACIT (139 ITD 49), spanning 2015 to 2023.

Channel Guide India Ltd. v. ACIT (139 ITD 49)

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…at source so as to trigger the disallowance under section 40(a)(i) of the Act. Ld. Representative for the assessee has relied upon the decision of the Mumbai Bench of the Tribunal in the case of Channel Guide India Ltd. v. Asstt. CIT [2012] 25 taxmann.com 25/139 ITD 49 (Mum.) in support of Page No. 46 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns the above said proposition. In the absence of any contrary decision, the said plea of the assessee is also liable to be upheld and the disallowance made by the Assessing Officer under section40(a)(i) of the Act is untenable.…

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…at source so as to trigger the disallowance under section 40(a)(i) of the Act. Ld. Representative for the assessee has relied upon the decision of the Mumbai Bench of the Tribunal in the case of Channel Guide India Ltd. v. Asstt. CIT [2012] 25 taxmann.com 25/139 ITD 49 (Mum.) in support of Page No. 46 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns the above said proposition. In the absence of any contrary decision, the said plea of the assessee is also liable to be upheld and the disallowance made by the Assessing Officer under section40(a)(i) of the Act is untenable.…

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…at source so as to trigger the disallowance under section 40(a)(i) of the Act. Ld. Representative for the assessee has relied upon the decision of the Mumbai Bench of the Tribunal in the case of Channel Guide India Ltd. v. Asstt. CIT [2012] 25 taxmann.com 25/139 ITD 49 (Mum.) in support of Page No. 46 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns the above said proposition. In the absence of any contrary decision, the said plea of the assessee is also liable to be upheld and the disallowance made by the Assessing Officer under section40(a)(i) of the Act is untenable.…

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

…rdance with the law which was brought into the statute book much after the point of time when the tax deduction obligation was to be discharged. In this regard, we perused the decision of the co-ordinate bench in the case of Channel Guide India Ltd. vs. ACIT, 139 ITD 49 (Mum.) as relied by the ld. AR. We noted that in this decision the co-ordinate bench of ITAT held as under : "25. In our opinion, the issue involved in the present case however, is relating to disallowance made u/s.40(a)(i) for non- deduction of tax-at-source from the payment made by the assessee to SSA and as held by Ahmedabad Bench of this Tribu…

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

…rdance with the law which was brought into the statute book much after the point of time when the tax deduction obligation was to be discharged. In this regard, we perused the decision of the co-ordinate bench in the case of Channel Guide India Ltd. vs. ACIT, 139 ITD 49 (Mum.) as relied by the ld. AR. We noted that in this decision the co-ordinate bench of ITAT held as under : "25. In our opinion, the issue involved in the present case however, is relating to disallowance made u/s.40(a)(i) for non- deduction of tax-at-source from the payment made by the assessee to SSA and as held by Ahmedabad Bench of this Tribu…

M/S. DMG MORI INDIA PRIVATE LIMITED (FORMERLY DMG MORI SEIKI INDIA MACHINES AND SERVICES PRIVATE LIMITED),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 11(1), BANGALORE

In the result the appeal filed by the assessee stands partly allowed

ITA 165/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 Apr 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 165/Bang/2020 Assessment Year : 2009-10 M/S. Dmg Mori India Pvt. Ltd. (Formerly Dmg Mori Seiki India Machines & The Deputy Services Pvt. Ltd.), Commissioner Of No. 3/1, 3Rd Main Road, Income Tax, Kiadb, Peenya, 1St Stage, Circle – 11(1), Ward No. 1, Hmt, Vs. Bangalore. Bangalore – 560 058. Pan: Aabcd0003E Appellant Respondent Assessee By : Shri Vikram, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By The Assessee Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For Assessment Year 2009-10 On Following Consolidated Grounds Of Appeal: “1. The Order Of The Cit(Appeals) Is Contrary To Law, Facts & Circumstances Of The Case. 2. Disallowance Under Section 40(A)(I) Of The Act (Rs.2,76,24,000/-) 2.1. Disallowance U/S.40(A)(I) Unwarranted: The Cit(Appeals) Erred In Confirming The Disallowance Of Payments Made To M/S R.S Mail Limited , United Kingdom

For Appellant: Shri Vikram, Advocate

Section 234BSection 271(1)(c)Section 40

…ossibility of performance: Without prejudice to the above, the CIT(Appeals) ought to have appreciated that disallowance u/s.40(a)(i) cannot be made on the basis of retrospective amendments made by Finance Act 2010 as held in Channel Guide India Ltd. vs. ACIT (139 ITD 49 Mum) & Sterling Abrasives Ltd. vs. ITO (140 TTJ 68 Ahd.) 2.6 Exclusion clause of S.9(1)(vii)(b) applies: The CIT(Appeals) ought to have appreciated that even assuming but not conceding that the agent has carried out market survey / research for improving export of products in the Territory, such services are for the purpose of earning income from…

THE DCIT, CIRCLE-1,, AHMEDABAD vs. AIA ENGINEERING LTD.,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1766/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09

For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R

Section 143(2)Section 143(3)

…tration of law must adopt that general exception in the consideration of particular cases. It was for this reason that a I.T.A. No.: 2873/Ahd/10 Assessment year: 2006-07 coordinate bench of this Tribunal, in the case of Channel Guide India Ltd Vs ACIT [(2012) 139 ITD 49 (Mum)], held that even though the assessee had not deducted the applicable tax at source under section 195, the disallowance could not be made under section 40(a)(i) since the taxability was under the provisions which were amended, post the payment having been made I.T.A Nos. 1766, 1757/Ahd/2012, 2342, 2343, 2224,2225/Ahd/2015, 1112,1835,2805,102…

AIA ENGINEERING LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1757/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09

For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R

Section 143(2)Section 143(3)

…tration of law must adopt that general exception in the consideration of particular cases. It was for this reason that a I.T.A. No.: 2873/Ahd/10 Assessment year: 2006-07 coordinate bench of this Tribunal, in the case of Channel Guide India Ltd Vs ACIT [(2012) 139 ITD 49 (Mum)], held that even though the assessee had not deducted the applicable tax at source under section 195, the disallowance could not be made under section 40(a)(i) since the taxability was under the provisions which were amended, post the payment having been made I.T.A Nos. 1766, 1757/Ahd/2012, 2342, 2343, 2224,2225/Ahd/2015, 1112,1835,2805,102…

STAR INDIA P.LTD,MUMBAI vs. ASST CIT 16(1), MUMBAI

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

ITA 30/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

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)

Section 143(3)Section 144C(5)

…arlier not there in the statute. The assessee relied on the decisions of the Hon‟ble Supreme Court in the case of Krishnaswamy S. Pd & Anr. v. Union of India & Ors. (281 ITR 305) and the Hon‟ble Mumbai Tribunal in the case of Channel Guide India Ltd. v. ACIT (139 ITD 49) to support its claim. 9 M/s. Star India Pvt. Ltd., 7.3. The ld. AO observed that the channel placement fees charges paid by the broadcasters to the Multi System Operator (MSO) for placing their channel on a particular frequency / bandwidth. He observed that these charges are paid to put the channel in prime band so that viewership as well as qu…

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…e honorable HC has held that an obligation to deduct withholding tax on payment to a non resident cannot be created retrospectively. 12.2.3 We would like to rely upon the decision of Honorable Mumbai Tribunal in the case of Channel Guide India Ltd reported in 139 ITD 49 subsequently followed by the Honorable Agra Tribunal in the case of Metro & Metro reported in 39 taxmann.com 26 and Honorable Jurisdictional Abmedabad ITAT in the case of Sterling Abrasives Ltd. 12.2.4 In the case of Sterling Abrasives Ltd. v. ITO [IT Appeal Nos. 2343 & 2344 (Ahd.) of 2008] the honorable jurisdictional ITAT held that the assessee…

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…e honorable HC has held that an obligation to deduct withholding tax on payment to a non resident cannot be created retrospectively. 12.2.3 We would like to rely upon the decision of Honorable Mumbai Tribunal in the case of Channel Guide India Ltd reported in 139 ITD 49 subsequently followed by the Honorable Agra Tribunal in the case of Metro & Metro reported in 39 taxmann.com 26 and Honorable Jurisdictional Abmedabad ITAT in the case of Sterling Abrasives Ltd. 12.2.4 In the case of Sterling Abrasives Ltd. v. ITO [IT Appeal Nos. 2343 & 2344 (Ahd.) of 2008] the honorable jurisdictional ITAT held that the assessee…

SITI CABLE NETWORK LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 6961/MUM/2014[2004-05]Status: DisposedITAT Mumbai26 Sept 2018AY 2004-05

Bench: Shri R.C. Sharma & Shri Sandeep Gosainm/S. Siti Cable Network Ltd. Acit, Range -11(1) (Partly Mrged With Dish Tv India Ltd.) Room No. 439, 4Th Floor 135,Continental Building Vs. Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai 400020 Worli, Mumbai 400018 Pan – Aaaca5478M Appellant Respondent Appellant By: Shri Vijay Mehta Respondent By: Shri Ashish Kumar Date Of Hearing: 25.07.2018 Date Of Pronouncement: 26.09.2018 O R D E R Per Sandeep Gosain, Jm This Appeal Filed By Revenue Is Directed Against The Order Of The Cit(A)-3, Mumbai Dated 15.09.2014 & It Relates To A.Y. 2005-05. 2. The Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Rendering Cable Network Services (Called Multi System Operator) To Cable Operators, Subscribers, Franchisee & Affiliates, Etc. The Original Return Of Income Was Filed By The Assessee On 31.10.2004 Showing Loss Of `83,73,94,340/-. The Assessment Was Completed Under Section 143(3) Vide Order Dated 22.12.2006 Assessing The Total Income At `249,53,53,900/- By Adding Subscription Income Of `356,32,58,864/- & Disallowing Write Off Of Loan & Advances Of `5,09,64,244/- & Write Of Off Inventories Of Band Width Charges Of `2,23,59,985/-. The Learned Cit(A), Vide Order Dated 23.03.2007 & His Order Under Section 154 Dated 15.06.2007 Deleted The Addition Of Subscription Income & Inventories

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ashish Kumar

Section 143(3)Section 154Section 36(1)(vii)Section 9(1)(vi)

…non-deduction of TDS, The payment is covered under Explanation 6 to Section 9)1)(vi) of the Act treating the same as payment made as royalty. 16. The learned A.R. relied upon the decision of the Coordinate Bench in the case Channel Guide India Ltd. vs. ACIT 139 ITD 49 (Mum) wherein it was held that TDS liability cannot be imposed on the assessee for retrospective change. In this respect, at the very outset, we have gone through the order passed by the Coordinate Bench, wherein it was held as under: - “The issue involved in the instant case, however, was relating to disallowance made under section 40(a)(i) for n…

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha

Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…m 01.06.1976 amendment does not create any liability against the assessee as the legal position prevailing at the relevant time was to be considered. Assesses was not liable for deduction of tax under section 195 of the Act. Channel Guide India Ltd. vs. ACIT, 139 ITD 49, relied on. Assessee cannot be made liable to deduct TDS on basis of subsequent amendment in respect of payment made to non-resident for providing technical designs and drawings services outside India in relation to project in India.” 18. Following the ratio laid down by the Mumbai Bench of the Tribunal in New Bombay Park Hotel Pvt. Ltd. Vs. ITO (…

PROCTOER & GAMBLE DSTRIBUTION COMPANY LTD,MUMBAI vs. DCIT CIR 8(2),

ITA 3532/MUM/2014[1997-98]Status: DisposedITAT Mumbai01 Mar 2018AY 1997-98

For Appellant: Shri Rayat Mittal - DRFor Respondent: Shri Haresh G. Buch

Section 143(3)Section 195Section 254(1)Section 40

…ction 9 and resultant violation of section 40(a) (ia)of the Act was not applicable to that AY.,that services were rendered outside India.He relied upon the case of Lehman Brothers & Advisors (P.)Ltd.(157 ITD 1003),KPMG(177TTJ 708) and Channel Guide India Ltd.(139 ITD 49). 5.We find that the original assessment had travelled up to the Tribunal,that after passing of assessment order and before the adjudication of the second appeal name of the assessee had changed as per the orders of the Hon’ble High Court,that the Tribunal had in its order dated specifically mentioned the name of the assessee as PGDCL,that it was…

ACIT 8(1)(1), MUMBAI vs. REDIFF.COM INDIA LTD, MUMBAI

In the results both the appeals of the revenue stand dismissed

ITA 2586/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Jan 2017AY 2011-12

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Shrikant NamdevFor Respondent: Shri Pankaj Jain

Section 143(1)Section 143(2)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.2585 and 2586/Mum/2015 (ननधधायण वषा / Assessment Year: 2010-11 and 2011-12) Asstt.Commissioner of Income M/s. Rediff.com India Ltd., Tax, 8(1)(1), Mahalaxmi Engg. Estate, फनधभ/ Aayakar Bhavan, 1st Floor, Lady Jamshedji Fist Vs. M.K. Road, Cross Road, Mumbai-400020 Mahim(E), Mumbai- 400016 स्थधमी रेखध सं./ जीआइआय सं./ PAN : AAACR2762F (अऩीरधथी /Appellant) (प्रत्मथी / Respondent…

ACIT 8(1)(1), MUMBAI vs. REDIFF.COM INDIA LTD, MUMBAI

In the results both the appeals of the revenue stand dismissed

ITA 2585/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jan 2017AY 2010-11

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Shrikant NamdevFor Respondent: Shri Pankaj Jain

Section 143(1)Section 143(2)Section 40

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM ITA NO.2585 and 2586/Mum/2015 (ननधधायण वषा / Assessment Year: 2010-11 and 2011-12) Asstt.Commissioner of Income M/s. Rediff.com India Ltd., Tax, 8(1)(1), Mahalaxmi Engg. Estate, फनधभ/ Aayakar Bhavan, 1st Floor, Lady Jamshedji Fist Vs. M.K. Road, Cross Road, Mumbai-400020 Mahim(E), Mumbai- 400016 स्थधमी रेखध सं./ जीआइआय सं./ PAN : AAACR2762F (अऩीरधथी /Appellant) (प्रत्मथी / Respondent…

ASST CIT 16(3), MUMBAI vs. D.A. JHAVERI, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3758/MUM/2013[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2008-09)

For Appellant: Shri Hiro RaiFor Respondent: Shri Morya Pratap

Section 143(3)Section 40Section 40a

…nce u/s 40(a)(i) of the Act. At the time of hearing, the learned representative for the assessee has relied on the following decisions in support of the aforesaid proposition:- “1. ACIT v. BSR & Co., ITA No. 1917/Mum/2013 2. Channel Guide India Ltd. v. ACIT, 139 ITD 49 (Mum-Trib) 3. New Bombay Park Hotel Pvt. Ltd. v. ITO(IT), 61 SOT 105 (Mum-Trib) 4. (URO) United Helicharters (P) Ltd. v. ACIT, 60 SOT 58 (Mum-Trib) 5. Holcim Services South Asia Ltd. v. DCIT, 157 ITD 892 (Mum-Trib) 12 M/s. D.A. Jhaveri In the absence of any contrary decision, the aforesaid plea of assessee is also liable to be upheld and thus, t…

JCIT, BANGALORE vs. M/S ABB INDIA PVT. LTD.,, BANGALORE

In the result the appeal of the revenue in ITA No

ITA 441/BANG/2014[1998-99]Status: DisposedITAT Bangalore21 Sept 2016AY 1998-99

Bench: Smt. Asha Vijayaraghavanshri Inturi Rama Raoita No.441 /Bang/2014 (Asst. Year 1998-99) The Jt. Commissioner Of Income-Tax (Ltu), Bengaluru. . Appellant Vs. M/S Abb India Pvt. Ltd., Khanija Bhawan, Race Course Road, Bangalore. . Respondent Appellant By : Shri Sanjay Kumar, Cit Respondent By : Shri T Suryanarayana, Advocate

For Appellant: Shri Sanjay Kumar, CITFor Respondent: Shri T Suryanarayana, Advocate

Section 10BSection 271(1)(c)Section 80Section 80I

…of Metro & Metro vs. Addl CIT (158 TTJ 308), it is only as a result of ITA No.441/B/14 8 amendment in Section 9(1), by virtue of Finance Act 2010, that Fees for technical services paid can be said to be taxable in India. In case of Channel Guide vs. ACIT (139 ITD 49), it was held that amount paid to the foreign enterprise was not taxable in India in light of legal position as it prevailed at that point of time, and it became taxable in India only as a result of retrospective amendment in Section 9(1), said payment cannot be disallowed by invoking section 40(a) (i). As for earlier period, even though amendme…

SGL ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 32/MUM/2013[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…due to the retrospective amendments made by Finance Act 2012, for years prior to A.Y. 2013-04, in view of principles laid down in the followings judicial precedents: a)B4U International Holding limited ( 52 SOT 544) Mumbai ITAT b)Channelc Guide India Limited 139 ITD 49 Mumbai ITAT c) Sterling Abrasiv Limited (140 TTJ 68) Mumbai ITAT. 7.3 On the other hand, the Ld DR for the revenue relied on the stand taken by the TPO/DRP. 7.3 We have heard both the parties on this issue, gone through the facts and circumstances of the case and perused the material available on record. We noticed that the provisions of section…

STAR TELEVISION ENTERTAINMENT LTD ( SINCE AMALGAMATED WITH STAR INDIA P. LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed on this ground

ITA 7684/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)Section 144C(13)Section 253

…due to the retrospective amendments made by Finance Act 2012, for years prior to A.Y. 2013-04, in view of principles laid down in the followings judicial precedents: a)B4U International Holding limited ( 52 SOT 544) Mumbai ITAT b)Channelc Guide India Limited 139 ITD 49 Mumbai ITAT c) Sterling Abrasiv Limited (140 TTJ 68) Mumbai ITAT. 7.3 On the other hand, the Ld DR for the revenue relied on the stand taken by the TPO/DRP. 7.3 We have heard both the parties on this issue, gone through the facts and circumstances of the case and perused the material available on record. We noticed that the provisions of section…

Channel Guide India Ltd. v. ACIT

What is Channel Guide India Ltd. v. ACIT authority for?

Also referred to as

Also reported as

Issues it is cited on

Judgments citing Channel Guide India Ltd. v. ACIT

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

M/S. DMG MORI INDIA PRIVATE LIMITED (FORMERLY DMG MORI SEIKI INDIA MACHINES AND SERVICES PRIVATE LIMITED),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 11(1), BANGALORE

THE DCIT, CIRCLE-1,, AHMEDABAD vs. AIA ENGINEERING LTD.,, AHMEDABAD

AIA ENGINEERING LTD.,,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1,, AHMEDABAD

STAR INDIA P.LTD,MUMBAI vs. ASST CIT 16(1), MUMBAI

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

SITI CABLE NETWORK LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

PROCTOER & GAMBLE DSTRIBUTION COMPANY LTD,MUMBAI vs. DCIT CIR 8(2),

ACIT 8(1)(1), MUMBAI vs. REDIFF.COM INDIA LTD, MUMBAI

ACIT 8(1)(1), MUMBAI vs. REDIFF.COM INDIA LTD, MUMBAI

ASST CIT 16(3), MUMBAI vs. D.A. JHAVERI, MUMBAI

JCIT, BANGALORE vs. M/S ABB INDIA PVT. LTD.,, BANGALORE

SGL ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

STAR TELEVISION ENTERTAINMENT LTD ( SINCE AMALGAMATED WITH STAR INDIA P. LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI