Dy. CIT v. Temasek

Credit Suisse Consulting (India) P. Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

619/Mum/2014

…nally similar and had passed through the FAR (functions performed, assets employed and risks assumed) analysis. He also placed reliance on the decision of the Co-ordinate Bench of this Tribunal in DCIT vs. Temasek Holding Advisors India Pvt. Ltd., reported in 151 ITD 458 wherein it was held as under:- 10. We have considered rival contentions, gone through the orders of the authorities below and also the order of the Tribunal in assessee's own case for A.Y. 2007-08 & 2008-09. The precise observation of the Tribunal was as under :— '53. We have heard the rival contentions, perused the relevant material relied upon…

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…