Viacom 18 Media Pvt Ltd. v. ADIT

153 ITD 384Income Tax Appellate Tribunal2015#3989 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 366,339 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 1067/MUM/2021[2020-21]Status: DisposedITAT Mumbai24 Feb 2022AY 2020-21

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…

ACIT, International Taxation, Circle-1(2)(2), New Delhi vs. Datamine International Ltd., New Delhi

ITA 6383/DEL/2017[2014-15]Status: DisposedITAT Delhi26 Nov 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6383/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Datamine International Ltd., International Taxation, (Now Cae Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaacd7600A Assessee By : Sh. V. K. Aggarwal, Ar Revenue By : None Date Of Hearing: 29.09.2021 Date Of Pronouncement: 26.11.2021

For Appellant: Sh. V. K. Aggarwal, ARFor Respondent: None
Section 9(1)(vi)

…case, and in law, the ld. CIT(A) erred in deleting the addition made by the AO, without considering the decisions in Synopsys International Old Ltd. 212 Taxman 454 (Kar.); Verizon Communications Singapore Pte. Ltd. 361 ITR 575 (Mad.) and Viacom 18 Media Ltd. 153 ITD 384 (Mum.).” 3. The assessee company is a branch office of M/s CAE Mining International Ltd, UK (CMIL, UK). The appellant is engaged in the activity of providing mining solutions through software developed by M/s Datamine Corporate Ltd., UK. The appellant claimed that, a) It is a simple trader in mining software. First, the end user places the ord…

Disney Broadcasting (India) Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, the appeals are allowed, as above

ITA 262/MUM/2017[2016-17]Status: DisposedITAT Mumbai09 Feb 2018AY 2016-17

Bench: Shri G.S.Pannu & Shri Ravish Soodita Nos.1290 To 1302 & 1303 To 1308/Mum/2016 (Assessment Years 2014-15 & 2015-16)

For Appellant: S/Shri Madhur Agarwal/For Respondent: Shri M.V.Rajguru
Section 195Section 195(2)

…e other hand, did not controvert the factual matrix brought out by the Ld. Representative for the assessee, but pointed out that the CIT(A) has decided the issue by referring to a contrary view of the Tribunal in the case of Viacom 18 Media Pvt. Ltd. vs. ADT, 153 ITD 384(Mum) and he relied on the same. 6. In reply the Ld. Representative for the assessee pointed out that the subsequent payment made by the assessee to Intelsat corresponding to assessment years 2012-13 and 2013-14 also came up before the Tribunal and the Tribunal vide its order in ITA Nos.5171 to 5181/Mum/2013 dated 28/11/2016 reiterated its earlie…

United Home Entertainment P.Ltd, Mumbai vs. DCIT (It) 4 (3)(1), Mumbai

In the result, the appeals are allowed, as above

ITA 1289/MUM/2016[2013-14]Status: DisposedITAT Mumbai09 Feb 2018AY 2013-14

Bench: Shri G.S.Pannu & Shri Ravish Soodita Nos.1290 To 1302 & 1303 To 1308/Mum/2016 (Assessment Years 2014-15 & 2015-16)

For Appellant: S/Shri Madhur Agarwal/For Respondent: Shri M.V.Rajguru
Section 195Section 195(2)

…e other hand, did not controvert the factual matrix brought out by the Ld. Representative for the assessee, but pointed out that the CIT(A) has decided the issue by referring to a contrary view of the Tribunal in the case of Viacom 18 Media Pvt. Ltd. vs. ADT, 153 ITD 384(Mum) and he relied on the same. 6. In reply the Ld. Representative for the assessee pointed out that the subsequent payment made by the assessee to Intelsat corresponding to assessment years 2012-13 and 2013-14 also came up before the Tribunal and the Tribunal vide its order in ITA Nos.5171 to 5181/Mum/2013 dated 28/11/2016 reiterated its earlie…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5181/MUM/2013[2013-14]Status: DisposedITAT Mumbai28 Nov 2016AY 2013-14

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…was submitted by her on merits of the case that though, admittedly, there is no distinction in facts in the earlier appeals decided by the Tribunal and the present appeals, but she still relied upon the judgment in the case of Viacom 18 Media Pvt Ltd vs ADIT 153 ITD 384 (Mum) and requested for following the judgment in preference to the judgment of the Tribunal rendered in assessee’s own case. It was submitted by her that in this case it was held 4 I.T.A. Nos.5171 to 5181/Mum/2013 by the Mumbai Bench of the Tribunal that use of transponder by the assessee for telecasting / broadcasting programmes involved trans…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5172/MUM/2013[2012-13]Status: DisposedITAT Mumbai28 Nov 2016AY 2012-13

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…was submitted by her on merits of the case that though, admittedly, there is no distinction in facts in the earlier appeals decided by the Tribunal and the present appeals, but she still relied upon the judgment in the case of Viacom 18 Media Pvt Ltd vs ADIT 153 ITD 384 (Mum) and requested for following the judgment in preference to the judgment of the Tribunal rendered in assessee’s own case. It was submitted by her that in this case it was held 4 I.T.A. Nos.5171 to 5181/Mum/2013 by the Mumbai Bench of the Tribunal that use of transponder by the assessee for telecasting / broadcasting programmes involved trans…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5171/MUM/2013[2012-13]Status: DisposedITAT Mumbai28 Nov 2016AY 2012-13

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…was submitted by her on merits of the case that though, admittedly, there is no distinction in facts in the earlier appeals decided by the Tribunal and the present appeals, but she still relied upon the judgment in the case of Viacom 18 Media Pvt Ltd vs ADIT 153 ITD 384 (Mum) and requested for following the judgment in preference to the judgment of the Tribunal rendered in assessee’s own case. It was submitted by her that in this case it was held 4 I.T.A. Nos.5171 to 5181/Mum/2013 by the Mumbai Bench of the Tribunal that use of transponder by the assessee for telecasting / broadcasting programmes involved trans…

The DDIT (It)-2(1), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

ITA 4678/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 Jul 2016AY 2003-2004

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)Section 40

…royalty’ under Income-tax Act will have to be applied and this view finds support from the decision of Hon’ble Madras High Court in the case of Verizon Communications Singapore Pte Ltd. (supra) and the decision of Viacom 18 Media Pvt. Ltd, reported in, [2014] 153 ITD 384 wherein, it has been held that since term ‘process’ used in Article 12(3) of India US DTAA has not been defined, therefore, the same has to be seen in the light of Explanation (vi) brought by way of retrospective amendment which is clarificatory in nature. Thus, he summarized that the income from distribution as well as all the payments are cover…

Tata Chemicals Ltd, Mumbai vs. DCIT (It), Mumbai

In the result, the appeal of the assessee is allowed

ITA 283/MUM/2012[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shuklaita

Section 195Section 195(2)

…ought with retrospective effect has to be taken as the law was always intended to be form the date for which law has been given effect to. He also relied upon a decision of ITAT Mumbai Bench in the case of Viacom 18 Media (P.) Ltd. vs ACIT, reported in [2015] 153 ITD 384, which was in the context of Explanation 6 to section 9(1)(vi) brought by way of retrospective amendment wherein it was held that, it was clarificatory in nature. 8. We have heard the rival submissions and perused the relevant finding given in the impugned order as well as the material relied upon before us. As observed in the foregoing paragrap…