Channel Guide India Ltd. v. ACIT

Satr Asia Region Fz Llc (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

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) ..

…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 Asian Movies Ltd ( Since Amalgamated Wih 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

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) ..

…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 International Movies Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

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

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) ..

…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…

Satellite Television Asian Region Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

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

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) ..

…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 V Music Networks Ltd Partnership, Mumbai vs. ADIT Iit) 1(2), Mumbai

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

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) ..

…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…

Ashok Piramal Management Corporaiton Ltd, Mumbai vs. ACIT 6(1), Mumbai

Accordingly confirm the order of CIT(A) deleting the addition though on a different ground pleaded by the ld. AR. Thus, this ground stands dismissed

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Ashok Piramal Management Asstt. Commissioner Of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2Nd Floor Room No. 506, 5Th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 Pan - Aafca5278E Appellant Respondent

…annot be made on the basis of retrospective amendment by way of Explanation to Section 9(2) of the Act, the learned A.R of the assessee placed reliance on the following judicial pronouncements of various Benches of the Tribunal: - i) Channel Guide India Ltd. (139 ITD 49) (Mum. Trib) ii) Sterling Abraive Ltd. (140 TTJ 68) (Ahmd Trib) iii) Infotech Enterprises Ltd. (160 TTJ 142( (Hyd Trib) iv) Virola International (147 ITD 519) (Agra Trib) v) Ajit Ramakant Phatarpekar (154 ITD 144) (Panaji Trib) The learned D.R., though, relied upon the observations of Departmental authorities, however, he agreed that the issue is…

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

Bench: Shri G S Pannu & Shri Amit Shukla

…g the payment there was no such law, therefore, assessee could not have foreseen such an amendment and deducted the TDS. In support of this contention, he strongly relied upon the ITAT Mumbai in the case of Channel Guide India Ltd. v. ACIT, reported in [2012] 139 ITD 49. Coming to the issue raised in ground 24 ताज ट" वी "ल"मटेड M/s Taj TV Ltd ITA No. : 4678/Mum/2007 ITA No.: 412/Mum/2008 ITA No.: 4176/Mum/2009 ITA No.: 5537/Mum/2008 ITA No.: 5536/Mum/2008 ITA No.: 4706/Mum/2009 no.3, he again reiterated that, the income cannot be distributed under two heads, firstly, as a ‘royalty’ for the first three months and…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

Bench: S/Shri G.S.Pannu (Am) & Amit Shukla, (Jm) आमकय अऩीर सं./I.T.A. No.1936//Mum/2014 (ननधधायण वषा / Assessment Year :2009-10) Shinhan Bank, बनाम/ Dy. Director Of Income Tax Wockhardt Towers, (International Taxation)-2(1), Vs. 5Th Floor, West Wing, 133, 1St Floor, Scindia House, Bandra-Kurala-Complex, Ballard Pier, Bandra (E), Mumbai-400038 Mumbai-400051 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…support of this contention that no liability can be fasten on the assessee to deduct tax at source on the basis of subsequent amendment made in the Act, he relied upon the following decisions: a) Channel Guide India Limited V/s ACIT (2013) 153 TTJ 432/(2013) 139 ITD 49 b) New Bombay Park Hotel Pvt Ld V/s ITO (2014) 61 SOT 105 (Mum); c) DCIT V/s iGate Computer Systems Ltd (ITA No.1174/Pn/2013 and d) Sterling Abrasives Ltd V/s ITO He further submitted that at the time of payment there was a decision of Hon’ble Special Bench of the Tribunal in the case of 6 Motorola Inc. V/a ACIT 95 ITD 269 (SB) Delhi, holding th…

Tata Chemicals Ltd, Mumbai vs. DCIT (It), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri G S Pannu & Shri Amit Shuklaita

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी एस प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBERITA ITA No. : 283/Mum/2012 (Assessment year: 2008-09) टाटा चे"मक"स "ल"मटेड Vs Deputy Commissioner of Income Tax (International TATA CHEMICALS LIMITED, Taxation), टाटा चे"मक"स "ल"मटेड Scindia House Ballard Estate, Scindia House, Mumbai Ballard Estate, Mumbai -400 038 "थयी लेखा सं.:PAN: AAACT 4059 M अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by : "ी अतुल सुरैया Shri…

Asst CIT (TDS) 3(2), Mumbai vs. Rediff. Com India Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri N.K. Billaiya & Shri Amarjit Singhआयकर अपील सं/ I.Ta Nos. 3116 & 3117/Mum/2014 ("नधा"रण वष" / Assessment Years:2010-11 & 2011-12 The Acit (Tds)3(2), M/S. Rediff. Com India Ltd., बनाम/ Smt. K.G. Mittal Ayurvedic 1St Floor, Mahalaxmi Vs. Hospital Bldg., Engineering Estate, Charni Road, L.J. Road No. 1, Mumbai-400 002 Mahim (W), Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaacr 2762F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Sanjeev Kashyap ""यथ" क" ओर से/Respondent By: Shri Jitendra Jain

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.TA Nos. 3116 & 3117/Mum/2014 ("नधा"रण वष" / Assessment Years:2010-11 & 2011-12 The ACIT (TDS)3(2), M/s. Rediff. Com India Ltd., बनाम/ Smt. K.G. Mittal Ayurvedic 1st Floor, Mahalaxmi Vs. Hospital Bldg., Engineering Estate, Charni Road, L.J. Road No. 1, Mumbai-400 002 Mahim (W), Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAACR 2762F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by: Shri S…

Asst CIT (TDS) 3(2), Mumbai vs. Rediff. Com India Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri N.K. Billaiya & Shri Amarjit Singhआयकर अपील सं/ I.Ta Nos. 3116 & 3117/Mum/2014 ("नधा"रण वष" / Assessment Years:2010-11 & 2011-12 The Acit (Tds)3(2), M/S. Rediff. Com India Ltd., बनाम/ Smt. K.G. Mittal Ayurvedic 1St Floor, Mahalaxmi Vs. Hospital Bldg., Engineering Estate, Charni Road, L.J. Road No. 1, Mumbai-400 002 Mahim (W), Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaacr 2762F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Sanjeev Kashyap ""यथ" क" ओर से/Respondent By: Shri Jitendra Jain

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.TA Nos. 3116 & 3117/Mum/2014 ("नधा"रण वष" / Assessment Years:2010-11 & 2011-12 The ACIT (TDS)3(2), M/s. Rediff. Com India Ltd., बनाम/ Smt. K.G. Mittal Ayurvedic 1st Floor, Mahalaxmi Vs. Hospital Bldg., Engineering Estate, Charni Road, L.J. Road No. 1, Mumbai-400 002 Mahim (W), Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. :AAACR 2762F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by: Shri S…