CIT-1, Kochi v. PVS Memorial Hospital Ltd.

60 Taxmann.com 69High Court2015#2652 most cited

What is CIT-1, Kochi v. PVS Memorial Hospital Ltd. authority for?

Disallowance under Section 40(a)(ia) of the Income Tax Act, 1961, applies even in cases of short deduction of tax at source, including when tax is deducted under an incorrect provision.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT-1 · Kochi v. PVS Memorial Hospital Ltd. · Section 40(a)(ia) · Section 194J · short deduction of tax · disallowance · tax deductible at source · Chapter XVII-B · Programme Production & Acquisition Expenses · Carriage Fees · Channel Placement fees

Sections most often in play

Section 1961Section 115JB Income Tax ActSection 139(1) Income Tax ActSection 143(3) Income Tax ActSection 144C(13) Income Tax ActSection 192 Income Tax ActSection 192B Income Tax ActSection 195 Income Tax Act

Issues it is cited on

section 35ddsection 35abbwaiver of loansection 40a(ia)place of effective managementpublic servantshort deduction of taxcommercial substanceclarificatory amendmentazadi bachao andolanreal income theorysection 194j

Judgments citing CIT-1, Kochi v. PVS Memorial Hospital Ltd.

ACIT 16(1), Mumbai vs. Utv Entertainment Television Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6784/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Dec 2020AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(1) V. M/S. Utv Entertainment Television Ltd., 1St Floor, Building No. 14 Room No. 439, Aayakar Bhavan Solitaire Corporate Park M.K. Road, Mumbai – 400 020 Guru Hargovind Marg, Chakala Andheri(E), Mumbai – 400 053 Pan: Aaccv4782D (Appellant) (Respondent) Assessee By : Shri Ajit Kumar Jain Department By : M. Samatha

For Appellant: Shri Ajit Kumar JainFor Respondent: M. Samatha
Section 194CSection 194HSection 194JSection 40Section 44ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(1) v. M/s. UTV Entertainment Television Ltd., 1st Floor, Building No. 14 Room No. 439, Aayakar Bhavan Solitaire Corporate Park M.K. Road, Mumbai – 400 020 Guru Hargovind Marg, Chakala Andheri(E), Mumbai – 400 053 PAN: AACCV4782D (Appellant) (Respondent) Assessee by : Shri Ajit Kumar Jain Department by : M. Samatha Date of Hearing : 22.10.2020 Date of Pronouncement : 11.12.2020 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the r…

ACIT 16(1), Mumbai vs. Tv. Vision Ltd, Mumbai

In the result, the appeal stands dismissed

ITA 6166/MUM/2018[2014-15]Status: DisposedITAT Mumbai03 Dec 2019AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.6166/Mum/2018 (िनधा"रण वष" / Assessment Year:2014-15) Acit-16(1) M/S. T.V. Vision Ltd. बनाम/ 4Th Floor, Adhiraj Chambers Room No.439 Aaykar Bhavan Oberoi Complex, New Link Road, Vs. M.K. Marg, Mumbai-400 020. Andheri West, Mumbai-400 053. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7276-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Shri Nikunj Gada – Ld. ARFor Respondent: Shri R. Manjunatha Swamy-Ld. CIT-DR
Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

…1 Assessment Year :2014-15 M/s. T.V. Vision Ltd. आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI माननीय "ी सी. एन. "साद,"ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.6166/Mum/2018 (िनधा"रण वष" / Assessment Year:2014-15) ACIT-16(1) M/s. T.V. Vision Ltd. बनाम/ 4th Floor, Adhiraj Chambers Room No.439 Aaykar Bhavan Oberoi Complex, New Link Road, Vs. M.K. Marg, Mumbai-400 020. Andheri West, Mumbai-400 053. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-7276-Q (अप…

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

ITA 5862/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Oct 2019AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Ravish Soodassistant Commissinoer Of M/S Tv Vision Ltd. Income Tax-16(1), 4Th Floor, Adhirai Chambers, R. No. 439, Aayakar Bhavan, Oberoi Complex, Vs. M.K. Marg, New Link Road, Andheri West, Mumbai – 400 020 Mumbai – 400 053

For Appellant: Shri R. Manjunatha Swamy, D.RFor Respondent: Ms. Indra G. Anand, A.R
Section 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

…P a g e | 1 ITA No.5862/Mum/2017 A.Y. 2013-14 ACIT-16(1) Vs. M/s TV Vision Ltd. THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Assistant Commissinoer of M/s TV Vision Ltd. Income Tax-16(1), 4th Floor, Adhirai Chambers, R. No. 439, Aayakar Bhavan, Oberoi Complex, Vs. M.K. Marg, New Link Road, Andheri West, Mumbai – 400 020 Mumbai – 400 053 PAN – AACCT7276Q (Appellant) (Respondent) Appellant by: Shri R. Manjunatha Swamy, D.R Respondent by: Ms. Indra G. Anand, A.R Date of Hearing: 16.10.2019 Date of Pronouncement: 23.10.2…

ACIT 16(1), Mumbai vs. Zoom Entertainment Network Ltd., Mumbai

In the result, appeal by the assessee on this issue stands allowed

ITA 3385/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Aug 2019AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 194CSection 194JSection 40Section 4OSection 9

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 3385/Mum/2016 (Assessment Year 2011-12) ACIT 16(1) M/s. Zoom Entertainment Vs. Room No. 439 Network Limited Aayakar Bhavan 1st Floor, Trade Garden M.K. Road Kamala Mills Compound Mumbai-400 020. Senapati Bapat Marg Lower Parel Mumbai-400 013. (Appellant) (Respondent) I.T.A. No. 3454/Mum/2016 (Assessment Year 2011-12) M/s. Zoom Entertainment ACIT 11(1) Vs. Network Limited Room No. 439 1st Floor, Trade Garden Aayakar Bhavan Kamala Mills Compound M.K. Road Senapati Bapat Marg Mumbai-400 020. L…

ACIT 16(1), Mumbai vs. Star Entertainment Media P. Ltd, Gurgaon

In the result, C.O. raised by the assessee is dismissed

ITA 7454/MUM/2016[2012-13]Status: DisposedITAT Mumbai09 Jul 2019AY 2012-13

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Shri Manjunatha Swamy (DR)For Respondent: Shri Manish Kunth (AR)
Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER I.T.A. No.7454/Mum/2016 (Assessment Year: 2012-13) ACIT,-16(1), M/s. Star Entertainment Room No. 439, 5th Media Pvt. Ltd., Star House, Floor, Aayakar Bhavan, Urmi Estate, 95, Ganpatrao M.K. Road, Kadam Marg, Lower Parel, Vs. Mumbai-400020 Mumbai-400013 PAN: AAJCS6315G Appellant Respondent Cross Objection No.95/Mum/2018 (Assessment Year: 2012-13) M/s. Star Entertainment ACIT,-16(1), Room No. 439, 5th Media Pvt. Ltd., Star House, Floor, Aayakar Bhavan, Urmi Estate, 95, Ganpatr…

ACIT 16(1), Mumbai vs. Utv Entertainment Television Ltd(Now Known As M/S.Disney Broadcasting (India) Limited), Mumbai

ITA 5958/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Jun 2019AY 2012-13

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

For Respondent: Shri. Charanjeet Singh Gulati
Section 143(3)Section 194CSection 194JSection 40Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर 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 (C…

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 7115/DEL/2017[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA Nos.5535/Del/2016 & 7115/Del/2017 Assessment Years: 2012-13 & 2013-14 AT & T Global Network Services Vs JCIT, (India) Pvt. Ltd., Special Range-1, Vatika Triangle, 3rd Floor, New Delhi. Sushant Lok-1, Block-A, Gurgaon. PAN: AAFCA8810L (Appellant) (Respondent) Assessee by : Shri Kanchan Kaushal, Advocate Revenue by : Shri H.K. Choudhary, CIT, DR Date of Hearing : 28.02.2019 Date of Pronouncement : 27.05.2019 ORDER PER R.K. PANDA, AM: The above two appea…

M/S at & T Global Network Services (India) Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 5535/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2019AY 2012-13

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR
Section 143(3)Section 144CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA Nos.5535/Del/2016 & 7115/Del/2017 Assessment Years: 2012-13 & 2013-14 AT & T Global Network Services Vs JCIT, (India) Pvt. Ltd., Special Range-1, Vatika Triangle, 3rd Floor, New Delhi. Sushant Lok-1, Block-A, Gurgaon. PAN: AAFCA8810L (Appellant) (Respondent) Assessee by : Shri Kanchan Kaushal, Advocate Revenue by : Shri H.K. Choudhary, CIT, DR Date of Hearing : 28.02.2019 Date of Pronouncement : 27.05.2019 ORDER PER R.K. PANDA, AM: The above two appea…

ACIT 16(1), Mumbai vs. Hindustan Thompson Assoaicates P. Ltd, Mumbai

ITA 1206/MUM/2018[2012-13]Status: DisposedITAT Mumbai23 May 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1206 /Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Assistant Commissioner Of Hindustan Thompson Income-Tax, Circle 16(1) Associates Private Room No. 439, 4 Th Floor, Limited V. Aayakar Bhawan 4Th Floor, M.K.Marg , Churchgate Peninsula Chambers, Mumbai-400 020 Ganpat Rao Kadam Marg, Lower Parel(W), Mumbai-400013 स्थायी ऱेखा सं./ Pan: Aaach1463M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. B. Srinivas (Cit-Dr) Assessee By: Smt. Aarti Vissanji &, Shri. Ajit C. Shah & Ms. Aastha Shah सुनवाई की तारीख /Date Of Hearing : 27.02.2019 घोषणा की तारीख /Date Of Pronouncement : 23.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1206/Mum/2018, Is Directed Against Appellate Order Dated 12.12.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.03.2016 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.1206 /Mum/2018

For Appellant: Smt. Aarti Vissanji &For Respondent: Shri. B. Srinivas (CIT-DR)
Section 143(3)Section 144C(3)Section 194CSection 194JSection 40Section 40a

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1206 /Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Assistant Commissioner of Hindustan Thompson Income-tax, Circle 16(1) Associates Private Room No. 439, 4 th Floor, Limited v. Aayakar Bhawan 4th Floor, M.K.Marg , Churchgate Peninsula Chambers, Mumbai-400 020 Ganpat Rao Kadam Marg, Lower Parel(W), Mumbai-400013 स्थायी ऱेखा सं./ PAN: AAACH1463M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Reven…

ACIT 16(1), Mumbai vs. Etc Network Ltd, Mumbai

ITA 6788/MUM/2016[2010-11]Status: DisposedITAT Mumbai15 May 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blea.C.I.T– 16(1) V. M/S. Zee Entertainment Enterprises Ltd., [Successor Entity Of M/S. Etc Network Ltd.,] Room No. 439, 18Th Floor, A Wing, Marthon Futurex Aayakar Bhavan, N.M. Joshi Marg, Lower Parel M.K. Road, Mumbai – 400 013 Mumbai-400 020 Pan: Aaacz 0243 R (Appellant) (Respondent) C.O. No. 74/Mum/2018 [Arising Out Of Ita No.6788/Mum/2016 (A.Y: 2010-11)] Etc Network Ltd., V. A.C.I.T– 16(1) [Now Merged With M/S. Zee Entertainment Room No. 439, Enterprises Ltd.,] Aayakar Bhavan, 18Th Floor, A Wing, Marthon Futurex, M.K. Road, N.M. Joshi Marg, Lower Parel, Mumbai-400 020 Mumbai – 400 013 Pan: Aaacz 0243 R (Appellant) (Respondent) Assessee By : Shri Jay Bhansali Department By : Shri Rajeev K. Gubgotra

For Appellant: Shri Jay BhansaliFor Respondent: Shri Rajeev K. Gubgotra
Section 143(3)Section 194JSection 40Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER A.C.I.T– 16(1) v. M/s. Zee Entertainment Enterprises Ltd., [Successor entity of M/s. ETC Network Ltd.,] Room No. 439, 18th Floor, A Wing, Marthon Futurex Aayakar Bhavan, N.M. Joshi Marg, Lower Parel M.K. Road, Mumbai – 400 013 Mumbai-400 020 PAN: AAACZ 0243 R (Appellant) (Respondent) C.O. No. 74/MUM/2018 [ARISING OUT OF ITA NO.6788/MUM/2016 (A.Y: 2010-11)] ETC Network Ltd., v. A.C.I.T– 16(1) [Now merged with M/s. Zee Entertainment Room No. 439, Enterprises…

M/S at & T Global Betwork Services (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of assessee in ITA No

ITA 4882/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 144C(1)Section 153Section 234B

…rounds taken by the Revenue in both the appeals.” 57. It can be seen that while deciding the issue in favour of the assessee, the co-ordinate bench has considered the contrary decision of the Hon'ble Kerala High Court in the case of PVS Memorial Hospital Ltd 60 Taxmann.com 69. Respectfully following the findings of the co- ordinate bench [supra], we direct the Assessing Officer to delete the addition of Rs. 1,38,84,736/-. Thus, Ground No. 5 is allowed. 58. Ground No. 6 being disallowance of prior period expenses of Rs. 34.43 lakhs has not been pressed and the same is dismissed as not pressed. 59. Ground No. 7…

Asianet News Network P.Ltd, Mumbai vs. Asst CIT Cir 16(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7318/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Mar 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am M/S.Asianet News Network P. Ltd., Vs. Assistant Commissioner Of 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Jay Chambers, Service Road Mumbai Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent) Assistant Commissioner Of Vs. M/S.Asianet News Network P. Ltd., 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Mumbai Jay Chambers, Service Road Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent)

Section 143(3)Section 14ASection 194JSection 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “A ”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI G. MANJUNATHA, AM M/s.Asianet News Network P. Ltd., Vs. Assistant Commissioner of 2nd Floor, B-Wing, Income Tax, Circle 16(1), Jay Chambers, Service Road Mumbai Vile Parle (East), Mumbai – 400 057 PAN/GIR No. AAHCA3961A Appellant) .. Respondent) Assistant Commissioner of Vs. M/s.Asianet News Network P. Ltd., 2nd Floor, B-Wing, Income Tax, Circle 16(1), Mumbai Jay Chambers, Service Road Vile Parle (East), Mumbai – 400 057 PAN/GIR No. AAHCA3961A Appellant) .. Respondent) CO No.89/Mum/2018 M/s.Asianet News Network P. Ltd.,…

ACIT-16(1), Mumbai vs. M/S.Ubj Broadcasting Private Limited, Mumbai

The appeal stands dismissed

ITA 1205/MUM/2018[2012-13]Status: DisposedITAT Mumbai19 Mar 2019AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.1205/Mum/2018 (िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" / Assessment Year: 2012-13) िनधा"रणवष" Acit-16(1) M/S. Ubj Broadcasting Private Ltd. बनाम नाम/ Room No.439, 4Th Floor नाम नाम 6Th Floor, Adhikari Chambers Aaykar Bhavan, M.K. Marg Oberoi Complex, New Link Road Vs. Churchgate,Mumbai-400 020 Andheri (W), Mumbai-400 053. ःथायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcu-1341-G (अपीलाथ"/Appellant) (ू"यथ" / Respondent) :

For Respondent: Shri Nikunj Gada, Ld. AR
Section 143(3)Section 194CSection 194JSection 40Section 9(1)

…1 M/s. UBJ Broadcasting P. Limited Assessment Year-2012-13 आयकर अपीलीय अिधकरण “एफ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय "ी संदीप गोसांई, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.1205/Mum/2018 (िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" / Assessment Year: 2012-13) िनधा"रणवष" ACIT-16(1) M/s. UBJ Broadcasting Private Ltd. बनाम नाम/ Room No.439, 4th Floor नाम नाम 6th Floor, Adhikari Chambers Aaykar Bhavan, M.K. Marg Oberoi Complex, New Link Road Vs. Churchgate,Mum…

Sodexo Food Solutions India P Ltd, Mumbai vs. DCIT RG 8(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 304/MUM/2014[2002-03]Status: DisposedITAT Mumbai08 Aug 2018AY 2002-03

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

Sodexo Food Solutions India P.Ltd ( Formelry Knwona S Radhakrishna Hospialality Services P.Ltd), Mumbai vs. Asst CIT 8(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7042/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

ACIT 8(3), Mumbai vs. Sodexo Food Solutions India P.Ltd ( Formerly Known As Radhakrishna Hospitality Services P.Ltd)), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6864/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Aug 2018AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner Of Income Private Limited Tax Range-8(3) (Formerly Known As Radhakrishna Hospitality 2Nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 020 Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.7042/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax -8(3) (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor बनाम/ Services Private Limited) Aaykar Bhavan, M.K.Road Gemstar Commercial Complex Vs. 1St Floor, Ramchandra Lane Extn. Mumbai -400 020 Kanchpada, Malad(W) Mumbai-400 064 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपीलसं./I.T.A. No.6864/Mum/2012 (िनधा"रणवष" / Assessment Year: 2009-10) Assistant Commissioner Of Sodexo Food Solutions India Private Limited Income Tax -8(3) बनाम/ (Formerly Known As Radhakrishna Hospitality Room No.217, 2Nd Floor Services Private Limited) Vs. Aaykar Bhavan, M.K.Road Gemstar Commercial Complex 1St Floor, Ramchandra Lane Extn.

For Appellant: J.D.Mistry, Ld.ARFor Respondent: V.Justin, Ld. DR
Section 143(3)Section 254

…Sodexo Food Solutions India Private Limited Assessment Years-2002-03, 2003-04 & 2009-10 आयकर अपीलीय अिधकरण “ई” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI जोिग"र िसंह,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./I.T.A. Nos.304 & 305/Mum/2014 (िनधा"रणवष" / Assessment Years: 2002-03 & 2003-04) Sodexo Food Solutions India Deputy Commissioner of Income Private Limited Tax Range-8(3) (Formerly known as Radhakrishna Hospitality 2nd Floor, Aaykar Bhavan बनाम/ Services Private Limited) M.K.Road, Mumbai -400 0…

Dish Tv India Ltd vs. Asst CIT RG 11(1), Mumbai

In the result, Revenue’s appeal is dismissed

ITA 3739/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Jun 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumardish Tv India Ltd. Fc–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 Pan – Aaaca5478M V/S Asstt. Commissioner Of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner Of Income Tax ……………. Appellant Range–16(1), Mumbai V/S Dish Tv India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 Pan – Aaaca5478M

For Appellant: Shri Niraj Seth a/wFor Respondent: Shri Bhupendra Kumar Singh
Section 142(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Dish TV India Ltd. FC–19, Firm City, Sector–16A ……………. Appellant Noida 400 063 PAN – AAACA5478M v/s Asstt. Commissioner of Income Tax ……………. Respondent Range–11(1), Mumbai Asstt. Commissioner of Income Tax ……………. Appellant Range–16(1), Mumbai v/s Dish TV India Ltd. 135, Continental Building Dr. A.B. Road, Worli ……………. Respondent Mumbai 400 018 PAN – AAACA5478M Assessee by : Shri Niraj Seth a/w Shri Jay Bhansali Revenue by : Shri Bhupendra Kumar Singh Date of Hearing – 16.04.…

ACIT - 16(1), Mumbai vs. Lamhas Satellite Services Ltd., Navi Mumbai

In the result, whereas the appeal of the Revenue is dismissed, the cross objection of the assessee is allowed, as above

ITA 2793/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Apr 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri B.V. Jhaveri, Shri B.J. VyasFor Respondent: Shri Saurabh Kumar
Section 194CSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS. 2793 & 5152/MUM/2016 : (A.Ys : 2011-12 & 2012-13) ACIT-16(1), Mumbai Vs. M/s. Lamhas Satellite Services (Appellant) Limited, T-161 Tower, 16th floor, International Infotech Park, Vashi Railway Station, Vashi, Sector-30, Navi Mumbai 400073. PAN : AAACL8423D (Respondent) CO NOS. 279 & 325/MUM/2017 : (A.Ys : 2011-12 & 2012-13) (ITA NOS. 2793 & 5152/MUM/2016) M/s. Lamhas Satellite Services Vs. ACIT-16(1), Mumbai Limited, (Respondent/Orig. Appellant) T-161 Tower, 1…

ACIT-16(1), Mumbai vs. Lamhas Satellite Services Ltd., Navi Mumbai

In the result, whereas the appeal of the Revenue is dismissed, the cross objection of the assessee is allowed, as above

ITA 5152/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Apr 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri B.V. Jhaveri, Shri B.J. VyasFor Respondent: Shri Saurabh Kumar
Section 194CSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NOS. 2793 & 5152/MUM/2016 : (A.Ys : 2011-12 & 2012-13) ACIT-16(1), Mumbai Vs. M/s. Lamhas Satellite Services (Appellant) Limited, T-161 Tower, 16th floor, International Infotech Park, Vashi Railway Station, Vashi, Sector-30, Navi Mumbai 400073. PAN : AAACL8423D (Respondent) CO NOS. 279 & 325/MUM/2017 : (A.Ys : 2011-12 & 2012-13) (ITA NOS. 2793 & 5152/MUM/2016) M/s. Lamhas Satellite Services Vs. ACIT-16(1), Mumbai Limited, (Respondent/Orig. Appellant) T-161 Tower, 1…

ACIT 16(1), Mumbai vs. T.V. Vision Ltd, Mumbai

In the result, appeal filed by the revenue for assessment year 2012-

ITA 3387/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Feb 2018AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 The Acit -16(1), M/S T.V. Vision Ltd., Room No. 439, 4Th Floor, 4Th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 Pan: Aacct7276Q

For Appellant: Shri Madhur Aggarwal (AR)For Respondent: Shri Vidisha Kalra (CIT DR)
Section 143Section 143(1)Section 194CSection 194JSection 40Section 44ASection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 The ACIT -16(1), M/s T.V. Vision Ltd., Room No. 439, 4th Floor, 4th Floor, Adhikari Chambers, Aayakar Bhavan, M.K. Marg, Oberoi Complex, New Link Road, Mumbai - 400020 Vs. Andheri (West), Mumbai – 400053 PAN: AACCT7276Q (Appellant) (Respondent) Revenue by : Shri Vidisha Kalra (CIT DR) Assessee by : Shri Madhur Aggarwal (AR) Date of Hearing: 04/01/2018 Date of Pronouncement: 28/02/2018 O R D E R PER RAM LAL NEGI, JM This appeal has been preferred by the revenue agai…