Satellite Television Asian Region Ltd. v. Deputy Director of Income Tax(IT)

66 Taxmann.com 247Reported decision2016#18251 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing Satellite Television Asian Region Ltd. v. Deputy Director of Income Tax(IT)

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1669 /Del/2016 (Assessment Year: 2007-08) Crain U K Holdings V Deputy Commissioner of Limited Income Tax ( International s 50 Lothian Road Taxation) – Circle 1(2)(1) . Edinburgh , Scotland New Delhi EH39BY PAN : AACCC9135H (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala Sr. Adv Shi P Maheshwari, CA Ms. Aarti Sathe, Adv Revenue by: Shri Sanjay Puri CIT Shri Anuj Arora CIT DR Date of Hearing 19/12/2016 Date of pronouncement 09/03/2017 O…

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…

Satellite Television Asian Region Ltd. v. Deputy Director of Income Tax(IT) (66 Taxmann.com 247) — Cited in 5 Judgments | BharatTax