CIT v. UTV Entertainment Television Ltd.

M/S Scod 18 Networking Pvt Ltd., Mumbai vs. Dy CIT 11 (2)(1), Mumbai

In the result, appeal is allowed

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2016-17 M/S Scod 18 Networking Private The Dy. Commissioner Of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4Th Floor, Link Road, Nr. Sailee Shp Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 Pan: Aalcs6147C (Appellant) (Respondent) Assessee By : Shri Rashmi Kant Modi (Ar) Revenue By : Shri Vijay Kumar Menon (Dr) Date Of Hearing: 22/06/2021 Date Of Pronouncement: 09/07/2021

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2016-17 M/s SCOD 18 Networking Private The Dy. Commissioner of Limited, Income Tax 11 (2)(1), 3 & 4, Prathmesh Horizon, Room No. 417, 4th Floor, Link Road, Nr. Sailee SHP Center, Vs. Aayakar Bhavan, M K Marg, Borivali (W)-400091 Mumbai - 400020 PAN: AALCS6147C (Appellant) (Respondent) Assessee by : Shri Rashmi Kant Modi (AR) Revenue by : Shri Vijay Kumar Menon (DR) Date of Hearing: 22/06/2021 Date of Pronouncement: 09/07/2021 O R D E R PER SAKTIJIT…

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

In the result, the appeal stands dismissed

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) :

…rfere with the same. Accordingly, we uphold the decision of the Ld. CIT(A) and dismiss the sole ground of issue of the revenue. Also, we find, that the Hon’ble High Court of Bombay in the case of CIT, TDS-2, Mumbai Vs. UTV Entertainment Television Ltd. (2017) 399 ITR 443 (Bom), had observed, that in case of an assessee carrying on the business of broadcasting television channels, the payments made towards placement charges would fall within the meaning of “work” covered in Clause (iv) of Explanation to Sec.194C of the Act. On the basis of our aforesaid observations, we are of the considered view, that the CIT(A)…

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

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

…ACIT-16(1) Vs. M/s TV Vision Ltd. on record). Apart there from, it was submitted by the ld. A.R that the issue was also covered by the judgment of the Hon’ble High Court of Bombay in the case of CIT, TDS-2, Mumbai Vs. UTV Entertainment Television Ltd. (2017) 399 ITR 443 (Bom). In the backdrop of the aforesaid facts, it was submitted by the ld. A.R that as the issue was squarely covered in favour of the assessee, therefore, the appeal filed by the revenue did not merit acceptance and was liable to be dismissed. 6. Per contra, ld. Departmental Representative (for short „D.R‟) relied on the orders of the lower auth…

JCIT(TDS)(OSD)-2(3), Mumbai vs. Zee Entertainment Enterprises Limited, Mumbai

In the result, appeal filed by the revenue is hereby ordered to be dismissed

Bench: Shri Ramit Kochar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2104/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) Jcit(Tds)(Osd)-2(3) बिधम/ M/S. Zee Entertainment Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayarvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. C. O. No. 105/M/2019 (Arising Out Of I.T.A. No.2104/Mum/2018) (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Zee Entertainment बिधम/ Jcit(Tds)(Osd)-2(3) Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayurvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0243R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Dr. Narender Kumar (Dr) Assessee By: Shri Jay Bhansali सुनवाई की तारीख / Date Of Hearing: 25/07/2019 घोषणा की तारीख /Date Of Pronouncement: 31/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 24.01.2018 Passed Co No.105/M/2019 A.Y.2011-12 By The Commissioner Of Income Tax (Appeals) -60, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011-12. 2. The Revenue Has Raised The Following Grounds: -

…erved that this issue has also been decided by Hon‘ble Bombay High Court in assesse‘s own case in ITA no. 525,732,741 and 1035 of 2015 for AY 2008-09 to 2011-12 vide common order dated 11.10.2017 in CIT v. UTV Entertainment Television Ltd., reported in (2017) 399 ITR 443 (Bom) ; (2017) 88 taxmann.com 214 (Bom) wherein Hon‘ble Bombay High Court held that payments made towards carriage Fees/Channel Placement Fees by the assessee are subject to deduction of income- tax at source u/s 194C of the 1961 Act, by holding as under:- ―9. We have given careful consideration to the submissions. Firstly, it will be necessary…

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

…ded by Hon‟ble 20 | P a g e I.T.A. No.5958/Mum/2017 Bombay High Court in assesse‟s own case in ITA no. 525,732,741 and 1035 of 2015 for AY 2008-09 to 2011-12 vide common order dated 11.10.2017 in CIT v. UTV Entertainment Television Ltd., reported in (2017) 399 ITR 443 (Bom) ; (2017) 88 taxmann.com 214 (Bom) wherein Hon‟ble Bombay High Court held that payments made towards carriage Fees/Channel Placement Fees by the assessee are subject to deduction of income-tax at source u/s 194C of the 1961 Act, by holding as under:- “9. We have given careful consideration to the submissions. Firstly, it will be necessary…

ACIT 16(1), Mumbai vs. Videocon D2H Ltd, Mumbai

In the result, appeal filed by Revenue is dismissed

Bench: Shri B.R. Baskaran & Shri Pawan Singhacit- 16(1), M/S Videocon D2H Ltd. Room No. 439, Aayakar (Formerly Known As Bharat Bhavan, M.K. Road, Vs. Business Channels Ltd.), Mumbai-400020. 171/C-Wing, Mittal Court, Nariman Point, Mumbai-400021. Pan: Aaccb1409R Appellant Respondent Appellant By : Ms S. Padmaja (Dr) Respondent By : Sh. Bhupendra Karkhanis (Ar) Date Of Hearing : 14.05.2018 Date Of Pronouncement : 30.05.2018 Order Under Section 254(1) Of Income –Tax Act Per Pawan Singh;

…he present case. The ld. DR for the Revenue relied upon the decision of Hon’ble Delhi High Court in case of CIT v/s Prasar Bharti (Broadcasting Corporation of India) (292 ITR 580 (Del), Hon’ble Bombay High Court in CIT v/s UTV Entertainment Television Ltd. (399 ITR 443 (Bombay) and decision of Mumbai Tribunal in case of ACIT v/s NGC Network (I) (P.) Ltd. [2014] 48 taxmann.com 149 (Mumbai Trib.). 4. On the other hand, the ld. AR of the assessee supported the order of ld. CIT(A). The ld. AR of the assessee further submits that Hon’ble Delhi High court in case of CIT v/s Prasad Bharti (Broadcasting Corporation…

Asst CIT 16(1), Mumbai vs. Zee Entertainment Enterprises Ltd, Mumbai

In the result, appeal filed by the assessee is treated as partly allowed and appeal filed by the Revenue is dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Ramlal Negi (Jm)

…disallowance proposed by the AO u/s 40(a)(ia) of the Act should be sustained. The Learned AR, on the contrary, submitted that an identical issue has been considered by Hon'ble Bombay High Court in the case of CIT Vs. UTV Entertainment Television Ltd. (2017) (399 ITR 443) and the Hon’ble High Court has held that the channel placement charges/carriage fees would attract tax deduction at source u/s. 194C of the Act and the said payments are not in the nature of royalty. Accordingly, the learned AR submitted that the direction given by learned DRP should be upheld. 17. Having heard the rival submissions on this iss…