ITO v. Roshan Publicity Pvt. Ltd.

ACCORD ADVERTISING P.LTD,MUMBAI vs. ITO (TDS) 1(1), MUMBAI

In the result, appeal of the assessee for Assessment Year 2003-04 is allowed, as above

Bench: Shri G.S. Pannu & Shri Pawan Singh

…der Sec. 194-I of the Act as canvassed by the Revenue :- i) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 7049 to 7050/Mum/2012 (Mum.); ii) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 4008/Mum/2015 (Mum.); iii) ITO vs Roshan Publicity Pvt. Ltd., [2005] 4 SOT 105 (Mum.); iv) DCIT vs Madison Communication Pvt. Ltd., [2015] 152 ITD 759 (Mum.); v) Ogilvy & Mather Pvt. Ltd. vs ITO, [2015] 155 ITD 475 (Mum.); and, vi) DCIT vs Group M Media India Pvt. Ltd., ITA No. 7055/Mum/2012 (Mum.) The learned representative vehemently pointed out that the contracts in question have been undertaken with concerns who are enga…

ACCORD ADVERTISING P.LTD,MUMBAI vs. ITO (TDS) 1(1), MUMBAI

In the result, appeal of the assessee for Assessment Year 2003-04 is allowed, as above

Bench: Shri G.S. Pannu & Shri Pawan Singh

…der Sec. 194-I of the Act as canvassed by the Revenue :- i) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 7049 to 7050/Mum/2012 (Mum.); ii) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 4008/Mum/2015 (Mum.); iii) ITO vs Roshan Publicity Pvt. Ltd., [2005] 4 SOT 105 (Mum.); iv) DCIT vs Madison Communication Pvt. Ltd., [2015] 152 ITD 759 (Mum.); v) Ogilvy & Mather Pvt. Ltd. vs ITO, [2015] 155 ITD 475 (Mum.); and, vi) DCIT vs Group M Media India Pvt. Ltd., ITA No. 7055/Mum/2012 (Mum.) The learned representative vehemently pointed out that the contracts in question have been undertaken with concerns who are enga…

ACCORD ADVERTISING P.LTD,MUMBAI vs. ITO (TDS) 1(1), MUMBAI

In the result, appeal of the assessee for Assessment Year 2003-04 is allowed, as above

Bench: Shri G.S. Pannu & Shri Pawan Singh

…der Sec. 194-I of the Act as canvassed by the Revenue :- i) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 7049 to 7050/Mum/2012 (Mum.); ii) DCIT vs Bright Outdoor Media Pvt. Ltd., ITA No. 4008/Mum/2015 (Mum.); iii) ITO vs Roshan Publicity Pvt. Ltd., [2005] 4 SOT 105 (Mum.); iv) DCIT vs Madison Communication Pvt. Ltd., [2015] 152 ITD 759 (Mum.); v) Ogilvy & Mather Pvt. Ltd. vs ITO, [2015] 155 ITD 475 (Mum.); and, vi) DCIT vs Group M Media India Pvt. Ltd., ITA No. 7055/Mum/2012 (Mum.) The learned representative vehemently pointed out that the contracts in question have been undertaken with concerns who are enga…

DCIT (TDS)1(1), MUMBAI vs. BRIGHT OUTDOOR MEDIA P.LTD, MUMBAI

In the result, the appeal is dismissed

Bench: Shri D.T. Garasia () & Shri N.K. Pradhan () Assessment Year: 2012-13

…of assessee’s client do not fall in the category of rent and hence assessee was only required to deduct TDS u/s 194C of the Act. This has also support of order of ITAT Co- ordinate Bench of Mumbai in the case of ITO (TDS) Vs. Roshan Publicity (P) Ltd. (2005) 4 SOT 105 (Mum) wherein exactly identical view was taken. In view of the above facts and circumstances, we are of the view that the CIT(A) has rightly held that the assessee is liable to deduct TDS u/s 194C of the Act in respect of the payments in dispute. Accordingly this issue of Revenue’s appeals of both the years is dismissed.” 6.1 Facts being similar, w…

ASST CIT (TDS) 2(2), MUMBAI vs. PERCEPT LTD, MUMBAI

…the hoarding of the clients given to them for particular period of time, that the assessee was not engaged into acquiring of the hoarding space from the vendors/building owners and sub-letting the same.It relied upon the case of Roshan Publicity Private Ltd.(4 SOT 105). The FAA after perusing the order of the AO,the submission of the assessee and the Circular of CBDT held that the Circular explicitly clarified that if there was a subletting of hoarding the TDS was to be deducted u/s. 194-I,that there was no evidence on record to show that the assessee had indulged in subletting of the hoarding rights acquired by…