Sunset Drive-In Cinema (P) Ltd. v. ITO

5 SOT 64Income Tax Appellate Tribunal#25156 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Sunset Drive-In Cinema (P) Ltd. v. ITO

ITO, Ward-2(1) (1), Ahmedabad vs. M/S. Eylex Films Pvt. Ltd., Ranchi

In the result, appeal of the Revenue is dismissed

ITA 388/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2013-14

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs
Section 194JSection 194jSection 40Section 9

…cy services. Thus the payments does not fall neither as royalty u/s.9(1)(v) nor u/s.9(1 )(vii) of I.T. Act as a fee for technical services. 3.9. It has also been noticed that the Hon'ble 1TAT, Ahmedabad in the case of Sunset Drive-In Cinema (P) Ltd. Vs. ITO [5 SOT 64] has held that no TDS is required to be deducted for the payment of film distribution share. The relevant extract of the decision is reproduced hereunder:- "6. From the above, it is clear that section 194C would be applicable if any person is making payment of any sum to any resident for carrying out any work. In the case under consideration before…

ITO, Ward-2(1) (1), Ahmedabad vs. M/S. Eylex Films Pvt. Ltd., Ranchi

In the result, appeal of the Revenue is dismissed

ITA 1808/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2014-15

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs
Section 194JSection 194jSection 40Section 9

…cy services. Thus the payments does not fall neither as royalty u/s.9(1)(v) nor u/s.9(1 )(vii) of I.T. Act as a fee for technical services. 3.9. It has also been noticed that the Hon'ble 1TAT, Ahmedabad in the case of Sunset Drive-In Cinema (P) Ltd. Vs. ITO [5 SOT 64] has held that no TDS is required to be deducted for the payment of film distribution share. The relevant extract of the decision is reproduced hereunder:- "6. From the above, it is clear that section 194C would be applicable if any person is making payment of any sum to any resident for carrying out any work. In the case under consideration before…

DCIT 1(3), Mumbai vs. Blitz Multimedia Pvt. Ltd., Mumbai

In the result, the Cross Objection filed by the assessee is allowed

ITA 1216/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Apr 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2007-08 Dcit-1(3), M/S. Vjm Media (P) Ltd. R.No.540/564, 5Th Floor, A-3, Sangam Bhavan, बनाम/ Aayakar Bhavan, Brahma Kumaris Road, Vs. M.K. Road, Near Strand Cenema, New Marine Lines Mumbai-400005 Mumbai- 400020 (Revenue) (Respondent) P.A. No. Aaacr3250L C.O. No.137/Mum/2013 (Arising Out Of Ita No.1216/M/2011 Assessment Year: 2007-08 M/S. Vjm Media (P) Ltd. Dcit-1(3), A-3, Sangam Bhavan, R.No.540/564, 5Th Floor, बनाम/ Brahma Kumaris Road, Aayakar Bhavan, Vs. Near Strand Cenema, M.K. Road, Mumbai-400005 New Marine Lines Mumbai- 400020 (Assessee) (Revenue) P.A. No. Aaacr3250L

Section 143(3)Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2007-08 DCIT-1(3), M/s. VJM Media (P) Ltd. R.No.540/564, 5th Floor, A-3, Sangam Bhavan, बनाम/ Aayakar Bhavan, Brahma Kumaris Road, Vs. M.K. Road, Near Strand Cenema, New Marine Lines Mumbai-400005 Mumbai- 400020 (Revenue) (Respondent) P.A. No. AAACR3250L C.O. NO.137/Mum/2013 (Arising out of ITA No.1216/M/2011 Assessment Year: 2007-08 M/s. VJM Media (P) Ltd. DCIT-1(3), A-3, Sangam Bhavan, R.No.540/564, 5th…

Sunset Drive-In Cinema (P) Ltd. v. ITO (5 SOT 64) — Cited in 3 Judgments | BharatTax