DIT v. GE Packaged Power Inc.

373 ITR 65High Court2015#467 most cited

What is DIT v. GE Packaged Power Inc. authority for?

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

199

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2023.

Also referred to as

DIT v. GE Packaged Power Inc. · section 234B · advance tax interest · tax deducted at source · section 195 · advance tax liability · non-applicability of 234B · assessee in default · no advance tax payable.

Issues it is cited on

section 207section 195(1)section 195(2)royalty incomeassistant directorinterest u/s 234bpermanent establishmentinterest under section 234bsection 195assessee in defaultadvance taxsection 201

Judgments citing DIT v. GE Packaged Power Inc.

Commissioner of Income Tax.-3 vs. Rollys Royce Military Aero Engines Ltd

ITA/780/2016HC Delhi06 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 195

…-resident, from the Indian Navy and Hindustan Aeronautics Ltd. (HAL). These were held to be deductible under Section 195 of the Act upon determination in-that regard. The ITAT took note of the decision of this Court in DIT vs. G.E. Packaged Power Inc.. (2015) 373 ITR 65 and held against the Revenue. That decision in our opinion covers th<e facts of these cases as well. We, furthermore, noticed that the amendment to Section,234B of the Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue of an amendment carried out in 2012 the assessments in question relate to AY 19…

Commissioner Ofincome Tax (International Taxation) - 3 vs. Rollys Royce Military Aero Engines Ltd

ITA/778/2016HC Delhi06 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 195

…-resident, from the Indian Navy and Hindustan Aeronautics Ltd. (HAL). These were held to be deductible under Section 195 of the Act upon determination in-that regard. The ITAT took note of the decision of this Court in DIT vs. G.E. Packaged Power Inc.. (2015) 373 ITR 65 and held against the Revenue. That decision in our opinion covers th<e facts of these cases as well. We, furthermore, noticed that the amendment to Section,234B of the Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue of an amendment carried out in 2012 the assessments in question relate to AY 19…

Commissioner of Income Tax (International Taxation)- 3 vs. Rolls Royce Military Aero Engines Ltd

ITA/853/2016HC Delhi06 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 195

…-resident, from the Indian Navy and Hindustan Aeronautics Ltd. (HAL). These were held to be deductible under Section 195 of the Act upon determination in-that regard. The ITAT took note of the decision of this Court in DIT vs. G.E. Packaged Power Inc.. (2015) 373 ITR 65 and held against the Revenue. That decision in our opinion covers th<e facts of these cases as well. We, furthermore, noticed that the amendment to Section,234B of the Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue of an amendment carried out in 2012 the assessments in question relate to AY 19…

Commissioner of Income Tax-3 vs. Rollys Royce Military Aero Engines Ltd

ITA/779/2016HC Delhi06 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 195

…-resident, from the Indian Navy and Hindustan Aeronautics Ltd. (HAL). These were held to be deductible under Section 195 of the Act upon determination in-that regard. The ITAT took note of the decision of this Court in DIT vs. G.E. Packaged Power Inc.. (2015) 373 ITR 65 and held against the Revenue. That decision in our opinion covers th<e facts of these cases as well. We, furthermore, noticed that the amendment to Section,234B of the Act was made to cover a fact situation similar to the present one later i.e. for AY 2013-14 by virtue of an amendment carried out in 2012 the assessments in question relate to AY 19…

Verizon Communications Singapore Pte Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1722/CHNY/2011[2008-2009]Status: DisposedITAT Chennai30 Nov 2016AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…NGC Network Asia LLC (2009) 313 ITR ITA Nos1311/06, 164/07, :- 4 -: 1507/10 & 1722/11, CO 20 & 21/09. 0187, that of Hon’ble Delhi High Court in the case of DIT vs. Jacabs Civil Mitsubishi Corporation 330 ITR 578, and DIT vs. GE Packaged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory…

M/S Verizon Communications Singapore Pte. Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1507/CHNY/2010[2007-08]Status: DisposedITAT Chennai30 Nov 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…NGC Network Asia LLC (2009) 313 ITR ITA Nos1311/06, 164/07, :- 4 -: 1507/10 & 1722/11, CO 20 & 21/09. 0187, that of Hon’ble Delhi High Court in the case of DIT vs. Jacabs Civil Mitsubishi Corporation 330 ITR 578, and DIT vs. GE Packaged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory…

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 164/CHNY/2007[2003-04]Status: DisposedITAT Chennai30 Nov 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…NGC Network Asia LLC (2009) 313 ITR ITA Nos1311/06, 164/07, :- 4 -: 1507/10 & 1722/11, CO 20 & 21/09. 0187, that of Hon’ble Delhi High Court in the case of DIT vs. Jacabs Civil Mitsubishi Corporation 330 ITR 578, and DIT vs. GE Packaged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory…

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1311/CHNY/2006[2002-03]Status: DisposedITAT Chennai30 Nov 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…NGC Network Asia LLC (2009) 313 ITR ITA Nos1311/06, 164/07, :- 4 -: 1507/10 & 1722/11, CO 20 & 21/09. 0187, that of Hon’ble Delhi High Court in the case of DIT vs. Jacabs Civil Mitsubishi Corporation 330 ITR 578, and DIT vs. GE Packaged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…deduct tax on the payer at the time of making payment to the non–resident entity is absolute. For such proposition, the learned Authorised Representative relied upon the following decisions:– i) NGC Network Asia LLC, 222 CTR 85; ii) G.E. Package Power Inc., 373 ITR 65; iii) DIT v/s Xelo Pty Ltd., 203 taxmann.com 475; and iv) Satellite TV Asia Region Ltd. v/s DDIT, 117 TTJ 249 (Mum.). 43. The learned Departmental Representative on the other hand justified the levy of interest by relying upon the decision of the Hon'ble Delhi High Court in DIT v/s Alcatel Lucent USA Inc., 264 CTR 240 (Del.). 44. We have conside…

ADIT, Dehradun vs. M/S. Halliburton Offshore Services Inc., Dehradun

ITA 1332/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Jun 2016AY 2005-06

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 144CSection 44Section 44BSection 9

…eld to be chargeable to tax in India the assessee was not required to pay any advance tax in view of tax deductible for it u/s 195 of the Act by the payer. He further relied on the decision of Hon’ble Delhi High Court in DIT Vs. GE Package Power Incorporation 373 ITR 65. 38. The ld DR relied on the order of the lower authorities and submitted that interest u/s 234B-C is consequential and is rightly charged. 39. We have carefully considered the rival contentions. The Hon’ble Delhi High Court in DIT Vs. GE Package Power Incorporation 373 ITR 65 (Delhi) has held as under:- “7. The question that arises for considera…

M/S. National Petroleum Construction Company, New Delhi vs. DDIT, New Delhi

In the result the appeal filed by the assessee stands allowed

ITA 2004/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Jun 2016AY 2009-10

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Amrendra Kumar, CIT DR
Section 44BSection 9(1)

…ntract cannot be taxed accordingly the ground numbers 2, 3, 4, 5, 6, 7, 8 raised by the assessee stand allowed. Ground No. 9: 8. The ld.AR submits that this issue has been dealt by Hon'ble High Court in the case of DIT VS. GE Packaged Power Inc. reported in 373 ITR 65, wherein the Hon'ble High Court held as under: “21. A Court's task is to unravel the legislative intent, if it is not discernable. Where, however, the provisions are clear, the Court's duty is to administer the law in its terms. It is bound to adhere to its precedents; yet its devotion to a previous holding cannot blind it to the clear terms of th…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…of payment of interest. He submitted that the interest u/s 234B is compensatory in nature. 81. On page 13 of its synopsis ld. counsel referred to the decision of Hon’ble Delhi High Court in the case of DIT, International Taxation Vs. GE Packaged Power Inc. 373 ITR 65, wherein Hon’ble Delhi High Court vide its decision dated 79 ITA 5870/Del/12 & ors. – ZTE Corporation 12.1.2015 applied the decision in the case of DIT Vs. Jacabs Civil Incorporated (supra) and distinguished the decision in the case of Alcatel Lucent USA. He referred to the head note of the said decision, which is reproduced hereunder: “The im…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…of payment of interest. He submitted that the interest u/s 234B is compensatory in nature. 81. On page 13 of its synopsis ld. counsel referred to the decision of Hon’ble Delhi High Court in the case of DIT, International Taxation Vs. GE Packaged Power Inc. 373 ITR 65, wherein Hon’ble Delhi High Court vide its decision dated 79 ITA 5870/Del/12 & ors. – ZTE Corporation 12.1.2015 applied the decision in the case of DIT Vs. Jacabs Civil Incorporated (supra) and distinguished the decision in the case of Alcatel Lucent USA. He referred to the head note of the said decision, which is reproduced hereunder: “The im…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…of payment of interest. He submitted that the interest u/s 234B is compensatory in nature. 81. On page 13 of its synopsis ld. counsel referred to the decision of Hon’ble Delhi High Court in the case of DIT, International Taxation Vs. GE Packaged Power Inc. 373 ITR 65, wherein Hon’ble Delhi High Court vide its decision dated 79 ITA 5870/Del/12 & ors. – ZTE Corporation 12.1.2015 applied the decision in the case of DIT Vs. Jacabs Civil Incorporated (supra) and distinguished the decision in the case of Alcatel Lucent USA. He referred to the head note of the said decision, which is reproduced hereunder: “The im…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…of payment of interest. He submitted that the interest u/s 234B is compensatory in nature. 81. On page 13 of its synopsis ld. counsel referred to the decision of Hon’ble Delhi High Court in the case of DIT, International Taxation Vs. GE Packaged Power Inc. 373 ITR 65, wherein Hon’ble Delhi High Court vide its decision dated 79 ITA 5870/Del/12 & ors. – ZTE Corporation 12.1.2015 applied the decision in the case of DIT Vs. Jacabs Civil Incorporated (supra) and distinguished the decision in the case of Alcatel Lucent USA. He referred to the head note of the said decision, which is reproduced hereunder: “The im…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6049/MUM/2014[2001-02]Status: DisposedITAT Mumbai26 Apr 2016AY 2001-02

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6048/MUM/2014[2000-01]Status: DisposedITAT Mumbai26 Apr 2016AY 2000-01

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6047/MUM/2014[1999-00]Status: DisposedITAT Mumbai26 Apr 2016AY 1999-00

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6046/MUM/2014[1998-99]Status: DisposedITAT Mumbai26 Apr 2016AY 1998-99

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…