DIT v. NGC Network Asia LLC

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

…234B. It was fairly stated by the Ld. CIT-DR that interest under section 234B was not leviable upon the assessee being 41 TTI Team Telecom. I. Ltd. non-resident, in view of the judgment of Hon’ble Bombay High Court in the case of DIT v. NGC Network Asia LLC 313 ITR 187 (BOM). Thus, in view of judgment of Hon’ble Bombay High Court, this ground is also deiced in favour of assessee and it is held that interest u/s 234B was not leviable in the hands of assessee. 8. With respect to appeal for A.Yrs. 2009-10 and A.Y. 2010-11, it was jointly stated by both the parties that grounds raised therein are identical and fact…

Sudhir S. Mehta, Mumbai vs. DCIT CC 23, Mumbai

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri D. Karunakara Rao & Shri C.N. Prasad

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER I.T.A. No.2452/M/2014 (Assessment Year: 1995-1996) फनाभ/ Shri Sudhir S. Mehta, DCIT, CC-31, 32, Madhuli, 3rd Floor, Mumbai. Vs. A.B. Road, Worli, Mumbai-18. स्थामी रेखा सं./ PAN : ABAPM4496R (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से / Appellant by : Shri Ashwin Kashinath प्रत्मथी की ओय से/ Respondent by : Dr. P. Danial सुनवाई की तायीख / Date of Hearing : 07.11.2016 घोषणा की तायीख /Date of Pronouncement : 18.11.2016 आदेश / O R D E R PER D. KARUNAK…

Asst DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Appeal is partly allowed

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

…ee challenged the levy of interest u/s 234B of the Act. 21. During the course of hearing both the parties jointly stated that this issue stands covered as on date with the judgement of Hon'ble Bombay High Court in the case of DIT (IT) vs NGC Network Asia LLC. 313 ITR 187 (Bom). It was submitted that the assessee is a non-resident and that the entire income of the assessee was liable for deduction of tax at source and, therefore, no interest was chargeable u/s 234B. Our attention was also drawn upon Tribunal’s order of AY 2006-07, wherein this issue decided as under: “7. The last issue is about the levy of interes…

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

Appeal is partly allowed

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

…ee challenged the levy of interest u/s 234B of the Act. 21. During the course of hearing both the parties jointly stated that this issue stands covered as on date with the judgement of Hon'ble Bombay High Court in the case of DIT (IT) vs NGC Network Asia LLC. 313 ITR 187 (Bom). It was submitted that the assessee is a non-resident and that the entire income of the assessee was liable for deduction of tax at source and, therefore, no interest was chargeable u/s 234B. Our attention was also drawn upon Tribunal’s order of AY 2006-07, wherein this issue decided as under: “7. The last issue is about the levy of interes…

Pratima H. Mehta, Mumbai vs. ACIT, CC- 2 [(Now ACIT, CC-4(1)], Mumbai

In the result, appeal filed by assessee is allowed for statistical purposes

Bench: Shri B.R.Baskaran & Shri Pawan Singh

…unt of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 lID 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AI) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material before us.We find that in the case of Devine Holdings Pvt. Ltd. Hon'ble Bombay High Court ha…

DDIT (It) 4(2) vs. Pansonic Aviation Corporation, Mumbai

In the result, appeal of the revenue is dismissed

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM आमकय अऩीर सं./ITA No.525/Mum/2014 (नििाारण वषा / Assessment Year :2008-2009) DDIT(International Taxation)-4(2), Vs. M/s Panasonic Mumbai Aviation Corporation, C/o.SRBC & Associates LLP, 14th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar(W), Mumbai-28 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAECP 2283 P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue by : Shri Awungshi Gimson ननधाारयती की ओर से /Assessee by : Shri Nikhil Tiwari स…

DDIT (It) 3(1), Mumbai vs. Hoyer Global Transport Bv, Mumbai

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

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalddit (It) 3(1) Vs. Hoyer Global Transport Bv R.No. 136, 1St Floor C/O Samsara Shipping P. Ltd. Sc India House, N.M. Rd 101-102, Technopolis Knowledge Ballard Estate Park, Mahakali Caves Rd Mumbai - 400038 Chakala Andheri (E) Mumbai- 400093 Pan No. Aaach9241F Cross Objection No. 43/Mum/2015 (In Ita No. 7555/Mum/2013) In Assessment Year: 2002-03 Hoyer Global Transport Bv Vs. Ddit (It) 3(1) R.No. 136, 1St Floor, Sc India C/O Samsara Shipping P. Ltd. 101-102, Technopolis Knowledge House, N.M. Rd. Park, Mahakali Caves Rd. Ballard Estate Mumbai- 400093 Mumbai- 400038 &

…se for the assessment year 2008-09. 16. At the outset, the learned Counsel for the assessee submitted that this issue is covered in favour of the assessee by the decision of the Hon‟ble Bombay High Court in the case of DDIT (IT) Vs NGC Network Asia LLC (2009) 313 ITR 187, wherein it is held that interest u/s 234B of the Act will not apply to non-resident assessee by observing as under:- 5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT & Anr. vs. Sedco Forex International Drilling Co. Ltd. & Ors. (2004) 186 CTR (Uttaranchal) 144: (2003) 264 ITR 320 (Uttaranchal).…

DDIT (It) 3(1), Mumbai vs. Hoyer Global Transport Bv, Mumbai

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

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalddit (It) 3(1) Vs. Hoyer Global Transport Bv R.No. 136, 1St Floor C/O Samsara Shipping P. Ltd. Sc India House, N.M. Rd 101-102, Technopolis Knowledge Ballard Estate Park, Mahakali Caves Rd Mumbai - 400038 Chakala Andheri (E) Mumbai- 400093 Pan No. Aaach9241F Cross Objection No. 43/Mum/2015 (In Ita No. 7555/Mum/2013) In Assessment Year: 2002-03 Hoyer Global Transport Bv Vs. Ddit (It) 3(1) R.No. 136, 1St Floor, Sc India C/O Samsara Shipping P. Ltd. 101-102, Technopolis Knowledge House, N.M. Rd. Park, Mahakali Caves Rd. Ballard Estate Mumbai- 400093 Mumbai- 400038 &

…se for the assessment year 2008-09. 16. At the outset, the learned Counsel for the assessee submitted that this issue is covered in favour of the assessee by the decision of the Hon‟ble Bombay High Court in the case of DDIT (IT) Vs NGC Network Asia LLC (2009) 313 ITR 187, wherein it is held that interest u/s 234B of the Act will not apply to non-resident assessee by observing as under:- 5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT & Anr. vs. Sedco Forex International Drilling Co. Ltd. & Ors. (2004) 186 CTR (Uttaranchal) 144: (2003) 264 ITR 320 (Uttaranchal).…

DDIT (It) 3(1), Mumbai vs. Hoyer Global Transport Bv, Mumbai

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

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalddit (It) 3(1) Vs. Hoyer Global Transport Bv R.No. 136, 1St Floor C/O Samsara Shipping P. Ltd. Sc India House, N.M. Rd 101-102, Technopolis Knowledge Ballard Estate Park, Mahakali Caves Rd Mumbai - 400038 Chakala Andheri (E) Mumbai- 400093 Pan No. Aaach9241F Cross Objection No. 43/Mum/2015 (In Ita No. 7555/Mum/2013) In Assessment Year: 2002-03 Hoyer Global Transport Bv Vs. Ddit (It) 3(1) R.No. 136, 1St Floor, Sc India C/O Samsara Shipping P. Ltd. 101-102, Technopolis Knowledge House, N.M. Rd. Park, Mahakali Caves Rd. Ballard Estate Mumbai- 400093 Mumbai- 400038 &

…se for the assessment year 2008-09. 16. At the outset, the learned Counsel for the assessee submitted that this issue is covered in favour of the assessee by the decision of the Hon‟ble Bombay High Court in the case of DDIT (IT) Vs NGC Network Asia LLC (2009) 313 ITR 187, wherein it is held that interest u/s 234B of the Act will not apply to non-resident assessee by observing as under:- 5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT & Anr. vs. Sedco Forex International Drilling Co. Ltd. & Ors. (2004) 186 CTR (Uttaranchal) 144: (2003) 264 ITR 320 (Uttaranchal).…

Sgl Entertainment 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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

Star Television Entertainment Ltd ( 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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

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) ..

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE 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) .. AND आमकय अऩीर सं./ITA No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09…

Zest Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 31, Mumbai

In the result the appeal filed by the assessee for the assessment year 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./Ita No.334/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) M/S. Zest Holdings Pvt. Ltd., Vs. The Acit, Cc-31, 32, Madhuli, Dr. Annie Room No.413, Besant Road, Worli, Aayakar Bhavan, Mumbai- 400018. Mumbai- 400 020. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0443M .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…unt of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1. We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings Pvt. Ltd. Hon’ble Bombay High Court…

Allcatel Usa Sourcing Lp ( Included in Alcatel-Lucent Usa Inc.), Mumbai vs. Addl DIT (It) RG 1, Mumbai

In the result, all the appeals filed by the assessees are allowed for statistical purpose

Bench: Shri B.R. Baskaran & Shri C.N. Prasadआयकर अपील सं /I.Ta No.8601 & 7533/Mum/2010 ("नधा"रण वष" / Assessment Year:2006-07 & 2007-08 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Lp (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aalfa9998A आयकर अपील सं /I.Ta No.7534 & 7535/Mum/2011 ("नधा"रण वष" / Assessment Year:2007-08 & 2008-09 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Inc (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagca4535R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri P.J. Pardiwalla अपीलाथ" ओर से/ Appellant By: Shri Madhur Agarwal Shri K.K. Ved ""यथ" क" ओर से/Respondent By: Shri Jasbir Chauhan

…n 195 of the Act. 16.3. The Ld. Counsel for the assessee places reliance on the following decisions in support of his above contentions. 1) Sedco Forex International Drill Inc & Ors Vs CIT & Anr (2005) 199 CTR (SC) 320 2) DIT Vs MGCV Network Asia LLC (2009) 313 ITR 187 (Bom) 46 M/s. Alcatel USA Sourcing LP 3) The DDIT Vs SET Satellite (Singapore) Pte Ltd., 106 ITD 175 (Mum) 4) Motorola Inc Vs DCIT 96 TTJ 1 (Del) 5) CIT Vs Ranoli Investment Pvt. Ltd and Other 235 ITR 433 (Guj) 6) CIT Vs Madras Fertilisers Ltd (`149 ITR 703 (Mad) 16.4. The DRP observing that provisions of Sec. 234B is compensatory in nature an…

DDIT (It)- 4 (1), Mumbai vs. Lubrizol Corporation Usa, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1247/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) The Deputy Director Of M/S Lubrizol Corporation बनाम/ Income Tax (International Usa, V. Taxation) – 4(1),Room No. C/O Ford, Rhodes, Parks 133 & Co., Scindia House,1 St Floor, Sai Commercial Building, Ballard Estate, 312/313, 3 Rd Floor, Mumbai – 400038. Bks Devshi Marg, Govandi (E), Mumbai – 400088. "थायी लेखा सं./Pan : Aaact 2758F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…ld. Counsel for the assessee submits that since the assessee is a foreign company not liable to tax in India, therefore, following the decision of the Hon’ble Bombay High Court in Director of Income-tax (International Taxation) v. NGC Network Asia LLC (2009) 313 ITR 187 (Bom) the interest charged by the A.O. u/s 234B is liable to be deleted. 17. On the other hand, the ld. D.R. supports the order of the A.O. 18. We have carefully considered the submissions of the rival parties and perused the material available on record. We find merit in the plea of the ld. Counsel for the assessee that the issue is covered in…