CIT v. Prasar Bharati (Broadcasting Corporation of India)

ITO(TDS) 3(4), Mumbai vs. Viacom 18 Media P. Ltd, Mumbai

In the result, Revenue’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainincome Tax Officer (Osd) (Tds)-3(1) M/S. Viacom18 Media P. Ltd. 9Th Floor, Room No. 909 36-B, Dr. R.K. Shirodkar Marg Vs. Kgm Ayurvedic Hospital Bldg. Parel (E), Mumbai 400012 Charni Road, Mumbai 4000121 Pan - Aaacm9164E Appellant Respondent

…tion 194J of the Act are applicable in the case on hand. 4.3 On appeal, the learned CIT(A) decided the issue in favour of the assessee, following the decision of the Hon'ble Delhi High Court in the case 3 M/s. Viacom18 Media P. Ltd. of CIT vs. Prasar Bharati 292 ITR 580 (Del) and by relying on the CBDT Circular No. 720 dated 30.08.1995. 4.4 The learned D.R. placed strong reliance on the order of the Assessing Officer (AO). 4.5 Per contra, the learned A.R. for the assessee submitted that this issue stands covered in favour of the assessee by the decisions of Coordinate Benches of this Tribunal in the assessee’s o…

ITO (TDS) 3(5), Mumbai vs. Wire & Wireless (India) Ltd, Mumbai

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2009-10 Ito (Tds) 3(5), Wire & Wireless (India) Ltd. R.No.1008, 10Th Floor, Madhu Industrial Estate, 4Th बनाम/ Smt. K.G. Mittal Floor, Pandurang Budhkar Vs. Ayurvedic Hospital Marg, Worli Bldg, Charni Rd, (W) Mumbai-400018 Mumbai-400002 (Revenue) (Respondent) P.A. No.Mumv15600E Revenue By Shri Awungshi Gimsen & Shri Nitin Waghmode (Dr) Respondent By Shri Vijay Mehta (Ar) सुनवाई क" तार"ख / Date Of Hearing : 20/01/2016 आदेश क" तार"ख /Date Of Order: 24/02/2016

…nts: 1. Kurushetra Darpans (P) Ltd. v. CIT 217 CTR 326 (P&H) 2. ITO vs. Insight Channel Net Work P. Ltd. (ITANO.2878/Ahd/2010 dated 16.01.2015). 3. ACIT v. UTV Entertainment Television Ltd. and Ors. (ITA No.2697/Mu/2012 dated 16.10.15 4. CIT v. Prasar Bharti 292 ITR 560 (Delhi) 3.5. We have gone through the submission made by both the sides as well as order passed by the lower authorities and also judgment placed before us on this issue and noted that Ld. 5 Wire & Wireless India Ltd. CIT(A) has considered the issue in detail before deciding the same in favour of the assessee. He has considered facts of this ca…

ITO (TDS) 3(5), Mumbai vs. Wire & Wireless (India) Ltd, Mumbai

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2006-07 & Assessment Year: 2007-08 & Assessment Year: 2009-10 Ito (Tds) 3(5), Wire & Wireless (India) Ltd. R.No.1008, 10Th Floor, Madhu Industrial Estate, 4Th बनाम/ Smt. K.G. Mittal Floor, Pandurang Budhkar Vs. Ayurvedic Hospital Marg, Worli Bldg, Charni Rd, (W) Mumbai-400018 Mumbai-400002 (Revenue) (Respondent) P.A. No.Mumv15600E Revenue By Shri Awungshi Gimsen & Shri Nitin Waghmode (Dr) Respondent By Shri Vijay Mehta (Ar) सुनवाई क" तार"ख / Date Of Hearing : 20/01/2016 आदेश क" तार"ख /Date Of Order: 24/02/2016

…nts: 1. Kurushetra Darpans (P) Ltd. v. CIT 217 CTR 326 (P&H) 2. ITO vs. Insight Channel Net Work P. Ltd. (ITANO.2878/Ahd/2010 dated 16.01.2015). 3. ACIT v. UTV Entertainment Television Ltd. and Ors. (ITA No.2697/Mu/2012 dated 16.10.15 4. CIT v. Prasar Bharti 292 ITR 560 (Delhi) 3.5. We have gone through the submission made by both the sides as well as order passed by the lower authorities and also judgment placed before us on this issue and noted that Ld. 5 Wire & Wireless India Ltd. CIT(A) has considered the issue in detail before deciding the same in favour of the assessee. He has considered facts of this ca…

ITO (OSD) (TDS) 3(2), Mumbai vs. Utv News Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

Bench: S/Shri B. R. Baskaran & Amarjit Singh] आमकय अऩीर सं/ I.T.A. No.2697,2698,4206 & 4207/Mum/2012 (निर्धारण वषा / Assessment Year: 2008-09, 2009-10, 2010-11 & 2011-12) The Asst. Commissioner Of बिधम/ M/S. Utv News Limited, Income Tax (Tds) 3(1), Parijaat House, Vs. 10Th Floor, Smt. K. G. Mittal 1076, Dr. E. Mosses Road, Ayurvedic Hospital Building, Worli Naka, Worli, Charni Road (W), Mumbai 400 018 Mumbai 400002 स्थामी रेखा सं./जीआइआय सं./Pan/Gir No. : Aaacu8997R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…s made to the licensor for obtaining TV signals and the assessee was required to deduct tax at source on such payments. He has also relied upon the decision of Hon'ble Delhi High Court in the case of CIT Vs. Prasar Bharati (Broadcasting Corporation of India) (292 ITR 580) and submitted that the Hon'ble High Court has held that Explanation 3 to section 194C is very specific in its application not only to broadcasting and telecasting but also includes production of programmes for such broadcasting and telecasting. If on the same date two provisions are introduced in the Act, one specific to the activity sought to b…

ITO (OSD) (TDS) 3(2), Mumbai vs. Utv News Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

Bench: S/Shri B. R. Baskaran & Amarjit Singh] आमकय अऩीर सं/ I.T.A. No.2697,2698,4206 & 4207/Mum/2012 (निर्धारण वषा / Assessment Year: 2008-09, 2009-10, 2010-11 & 2011-12) The Asst. Commissioner Of बिधम/ M/S. Utv News Limited, Income Tax (Tds) 3(1), Parijaat House, Vs. 10Th Floor, Smt. K. G. Mittal 1076, Dr. E. Mosses Road, Ayurvedic Hospital Building, Worli Naka, Worli, Charni Road (W), Mumbai 400 018 Mumbai 400002 स्थामी रेखा सं./जीआइआय सं./Pan/Gir No. : Aaacu8997R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…s made to the licensor for obtaining TV signals and the assessee was required to deduct tax at source on such payments. He has also relied upon the decision of Hon'ble Delhi High Court in the case of CIT Vs. Prasar Bharati (Broadcasting Corporation of India) (292 ITR 580) and submitted that the Hon'ble High Court has held that Explanation 3 to section 194C is very specific in its application not only to broadcasting and telecasting but also includes production of programmes for such broadcasting and telecasting. If on the same date two provisions are introduced in the Act, one specific to the activity sought to b…

ACIT (TDS) 3(1), Mumbai vs. Utv News Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

Bench: S/Shri B. R. Baskaran & Amarjit Singh] आमकय अऩीर सं/ I.T.A. No.2697,2698,4206 & 4207/Mum/2012 (निर्धारण वषा / Assessment Year: 2008-09, 2009-10, 2010-11 & 2011-12) The Asst. Commissioner Of बिधम/ M/S. Utv News Limited, Income Tax (Tds) 3(1), Parijaat House, Vs. 10Th Floor, Smt. K. G. Mittal 1076, Dr. E. Mosses Road, Ayurvedic Hospital Building, Worli Naka, Worli, Charni Road (W), Mumbai 400 018 Mumbai 400002 स्थामी रेखा सं./जीआइआय सं./Pan/Gir No. : Aaacu8997R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…s made to the licensor for obtaining TV signals and the assessee was required to deduct tax at source on such payments. He has also relied upon the decision of Hon'ble Delhi High Court in the case of CIT Vs. Prasar Bharati (Broadcasting Corporation of India) (292 ITR 580) and submitted that the Hon'ble High Court has held that Explanation 3 to section 194C is very specific in its application not only to broadcasting and telecasting but also includes production of programmes for such broadcasting and telecasting. If on the same date two provisions are introduced in the Act, one specific to the activity sought to b…

ACIT (TDS) 3(1), Mumbai vs. Utv News Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed

Bench: S/Shri B. R. Baskaran & Amarjit Singh] आमकय अऩीर सं/ I.T.A. No.2697,2698,4206 & 4207/Mum/2012 (निर्धारण वषा / Assessment Year: 2008-09, 2009-10, 2010-11 & 2011-12) The Asst. Commissioner Of बिधम/ M/S. Utv News Limited, Income Tax (Tds),Mumbai, Parijaat House, Vs. 10Th Floor, Smt. K. G. Mittal 1076, Dr. E. Mosses Road, Ayurvedic Hospital Building, Worli Naka, Worli, Charni Road (W), Mumbai 400 018 Mumbai 400002 स्थामी रेखा सं./जीआइआय सं./Pan/Gir No. : Aaacu8997R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…s made to the licensor for obtaining TV signals and the assessee was required to deduct tax at source on such payments. He has also relied upon the decision of Hon'ble Delhi High Court in the case of CIT Vs. Prasar Bharati (Broadcasting Corporation of India) (292 ITR 580) and submitted that the Hon'ble High Court has held that Explanation 3 to section 194C is very specific in its application not only to broadcasting and telecasting but also includes production of programmes for such broadcasting and telecasting. If on the same date two provisions are introduced in the Act, one specific to the activity sought to b…

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

…3(1), V Zee Entertainment Enterprises Ltd (ITA Nos.: 3931 to 3935/Mum/2013 (e) ACIT Vs. NGC Network (I) Pvt Ltd. (ITA No. 1382/Mum/2014 dated 9 July 2014) (f) Kurukshetra Darpans V. CIT [2008] 169 Taxman 344 (P&H High Court) (g) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (Del.) (h) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (SC) (i) ACIT Vs. Sahara One Media & Entertainment Ltd. ( ITA Nos. 4548, 4549, & 4550/Mum/2012. 8. He further relied and referred to circular no. 720 dated 30th August, 1995 and prayed for dismissal of appeal of Revenue on this ground. 9. We have considered the rival submissions, decisions ref…

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

…3(1), V Zee Entertainment Enterprises Ltd (ITA Nos.: 3931 to 3935/Mum/2013 (e) ACIT Vs. NGC Network (I) Pvt Ltd. (ITA No. 1382/Mum/2014 dated 9 July 2014) (f) Kurukshetra Darpans V. CIT [2008] 169 Taxman 344 (P&H High Court) (g) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (Del.) (h) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (SC) (i) ACIT Vs. Sahara One Media & Entertainment Ltd. ( ITA Nos. 4548, 4549, & 4550/Mum/2012. 8. He further relied and referred to circular no. 720 dated 30th August, 1995 and prayed for dismissal of appeal of Revenue on this ground. 9. We have considered the rival submissions, decisions ref…

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

…3(1), V Zee Entertainment Enterprises Ltd (ITA Nos.: 3931 to 3935/Mum/2013 (e) ACIT Vs. NGC Network (I) Pvt Ltd. (ITA No. 1382/Mum/2014 dated 9 July 2014) (f) Kurukshetra Darpans V. CIT [2008] 169 Taxman 344 (P&H High Court) (g) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (Del.) (h) CIT Vs. Prasar Bharati [2007] 292 ITR 580 (SC) (i) ACIT Vs. Sahara One Media & Entertainment Ltd. ( ITA Nos. 4548, 4549, & 4550/Mum/2012. 8. He further relied and referred to circular no. 720 dated 30th August, 1995 and prayed for dismissal of appeal of Revenue on this ground. 9. We have considered the rival submissions, decisions ref…