Viacom 18 Media Pvt Ltd. v. ADIT

153 ITD 384Income Tax Appellate Tribunal2015#3994 most cited

What is Viacom 18 Media Pvt Ltd. v. ADIT authority for?

Transponder fees are taxable in India as royalty income. The ITAT decision in Viacom 18 Media Pvt Ltd. (2015) 153 ITD 384 (Mum.) has been cited to support this conclusion.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Also referred to as

Viacom 18 Media Pvt Ltd. v. ADIT · 153 ITD 384 · transponder fee · royalty income · taxable in India · section 9 · DTAA · Article 12 · transmission by satellite · income-tax act

Issues it is cited on

section 195(2)fees for included servicesroyalty incomewithholding taxsection 9(1)(vi)beneficial ownerfees for technical servicespermanent establishmentsection 195tax treatysection 9(1)revenue expenditure

Judgments citing Viacom 18 Media Pvt Ltd. v. ADIT

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1138/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1137/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1136/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1135/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1134/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1133/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1132/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1131/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1130/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD, MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1129/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1097/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAU

In the result, the appeals filed by the revenue are dismissed

ITA 1096/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1095/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT(IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1094/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1093/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1092/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1091/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1090/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1089/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

ASSTT. CIT (IT)-4(3)(1), MUMBAI vs. M/S. VIACOM 18 MEDIA P. LTD., MUMBAI

In the result, the appeals filed by the revenue are dismissed

ITA 1088/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State. He further submitted the word process…

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Viacom 18 Media Pvt Ltd. v. ADIT (153 ITD 384) — Cited in 29 Judgments | BharatTax