VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

VIACOM 18 MEDIA PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-16(1), MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

ASSISTANT COMMISSIONER OF INCOMETAX, MUMBAI vs. VIACOM18 MEDIA PVT LTD, MUMBAI

Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive, in addition to the interest the assessee shall

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where the interest

KOTAK MAHINDRA BANK LTD. (AS SUCCESSOR IN BUSINESS OF ERSTWHILE ING VYSYA BANK LTD.),MUMBAI vs. A.C.I.T. CIR. - 2(3)(2), MUMBAI

In the result, all the appeals of the assessee are allowed

260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where the interest

ACIT 16(1), MUMBAI vs. UTV ENTERTAINMENT TELEVISION LTD(NOW KNOWN AS M/S.DISNEY BROADCASTING (INDIA) LIMITED), MUMBAI

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

TDS as per the provision of Section 194C of the said Act. The show-cause-notices were issued to the assessee for the 21 | P a g e I.T.A. No.5958/Mum/2017 Financial Years 2007-08, 2008-09, 2009-10 and 2010-11. 11. The Assessing Officer held that the placement charges will be governed by Section 194J. Similarly in case

HEM BHATTAD,MUMBAI vs. DCIT, CIRCLE-3(3)(1), MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Hem Bhattad, National Faceless Appeal 104, Bajaj Bhavan, Centre (Nfac), Mumbai. Vs. Nariman Point, Churchgate, Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent Assessment Year: 2018-19 Dcit Circle-3(3)(1), Hem Bhattad, Room No. 609, Aayakar 104, Bajaj Bhavan, Vs. Bhavan, M.K. Road, Nariman Point, Churchgate, Churchgate, Mumbai-400020. Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent

TDS of Rs.93,97,430/- without appreciating that the corresponding income is not assessable without appreciating that the corresponding income is not assessable without appreciating that the corresponding income is not assessable for this year and also without ascertaining as to when this income for this year and also without ascertaining as to when this income for this year

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(3)(1), MUMBAI vs. M/S HEM BHATTAD , MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Hem Bhattad, National Faceless Appeal 104, Bajaj Bhavan, Centre (Nfac), Mumbai. Vs. Nariman Point, Churchgate, Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent Assessment Year: 2018-19 Dcit Circle-3(3)(1), Hem Bhattad, Room No. 609, Aayakar 104, Bajaj Bhavan, Vs. Bhavan, M.K. Road, Nariman Point, Churchgate, Churchgate, Mumbai-400020. Mumbai-400021. Pan No. Aaaah 2399 L Appellant Respondent

TDS of Rs.93,97,430/- without appreciating that the corresponding income is not assessable without appreciating that the corresponding income is not assessable without appreciating that the corresponding income is not assessable for this year and also without ascertaining as to when this income for this year and also without ascertaining as to when this income for this year

ENTERTAINMENT NETWORK (INDIA) LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

In the result, the appeals of the assessee in ITA No

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

260-A of the Act in the High Court. By impugned judgment, the High Court allowed the appeals and while setting aside the Tribunal's order restored the order of CIT (Appeals) and AO. 17. The High Court was of the opinion that the provisions of Section 194H are applicable to the payments made by the appellant to the Agencies

ACIT 16(1), MUMBAI vs. ENTERTAINMENT NETWORK (INDIA) LTD, MUMBAI

In the result, the appeals of the assessee in ITA No

Bench: Shri Sandeep Gosain & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.852/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Entertainment Network Acit 16(1), Room No. 439, 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, 4T H Floor, A Wing, V. Mumbai- 400020 Matulya Centre, Senapati Bapat Marg, Lower Parel (West), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaace7796G आयकर अपीऱ सं./I.T.A. No.812/Mum/2016 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 16(1), Room No. 439, Entertainment Network 4T H Floor, Aayakar Bhavan, (India) Ltd., M.K Road, Mumbai 400020 4T H Floor, A Wing, V. Matulya Centre, Senapati Bapat Marg, Lower Parel(West), Mumbai-400013 स्थायी ऱेखा सं./ Pan : Aaace7796G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

260-A of the Act in the High Court. By impugned judgment, the High Court allowed the appeals and while setting aside the Tribunal's order restored the order of CIT (Appeals) and AO. 17. The High Court was of the opinion that the provisions of Section 194H are applicable to the payments made by the appellant to the Agencies

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where the interest

BAKHTAWAR CONSTRUCTION CO. P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 1, MUMBAI

In the result, all the appeals of assessee are allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

Section 194C and 194J of the Income Tax Act. Barring an exception of a solitary payment of Rs.9,542/- representing the TDS on provision made in the accounts as on 31st March 2010, all other payments of Rs.5.47,303/- represented by 25 different challans are all made within the prescribed time limit. In other words, there is no failure

JCIT(TDS)(OSD)-2(3), MUMBAI vs. ZEE ENTERTAINMENT ENTERPRISES LIMITED, MUMBAI

In the result, appeal filed by the revenue is hereby ordered to be dismissed

Bench: Shri Ramit Kochar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2104/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) Jcit(Tds)(Osd)-2(3) बिधम/ M/S. Zee Entertainment Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayarvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. C. O. No. 105/M/2019 (Arising Out Of I.T.A. No.2104/Mum/2018) (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Zee Entertainment बिधम/ Jcit(Tds)(Osd)-2(3) Room No. 718, 7Th Floor, Enterprises Ltd. Vs. 18Th Floor, Marathon Smt. K.G. Mittal Ayurvedic Futurex, N.M. Joshi Marg, Hospital Building, Charni Lower Parel, Mumbai- Road (W), Mumbai-400002. 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacz0243R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Dr. Narender Kumar (Dr) Assessee By: Shri Jay Bhansali सुनवाई की तारीख / Date Of Hearing: 25/07/2019 घोषणा की तारीख /Date Of Pronouncement: 31/07/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeal As Well As Cross-Objection Against The Order Dated 24.01.2018 Passed Co No.105/M/2019 A.Y.2011-12 By The Commissioner Of Income Tax (Appeals) -60, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011-12. 2. The Revenue Has Raised The Following Grounds: -

TDS as per the provision of Section 194C of the said Act. The show-cause-notices were issued to the assessee for the Financial Years 2007-08, 2008-09, 2009-10 and 2010-11. 11. The Assessing Officer held that the placement charges will be governed by Section 194J. Similarly in case of dubbing charges, the same finding was recorded

PIEM HOTELS LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed in the above\nterms

260 or section 262 or section 263\nor section 264 or an order of the Settlement\nCommission under sub-section (4) of section 245D, the\namount on which interest was payable under sub-\nsection (1) has been increased or reduced, as the case\nmay be, the interest shall be increased or reduced\naccordingly, and in a case where the interest

ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

260 or section 262 or section 263 or section 264 or an\norder of the Settlement Commission under sub-section (4) of\nsection 245D, the amount on which interest was payable\nunder sub-section (1) has been increased or reduced, as the\ncase may be, the interest shall be increased or reduced\naccordingly, and in a case where the interest

BAYER CROPSCIENCE LTD,MUMBAI vs. ADDL CIT RG 10(3), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for the statistical purposes and the appeal filed by the Revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2008-09

TDS under section 40(a)(ia) of the Act, write off of bad and doubtful advances, disallowance of irrecoverable advances written off, disallowance of payments made to associate concern under section 40A(2) of the Act, however, allowed partly relief in respect of disallowance of payment of club membership fees and disallowance of expenditure under section 14A and also

KRAFT FOODS GROUP BRANDS LLC ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3(1)(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

Bench: Us Raising Following Grounds In Its Appeal: -

section 143(2) of the Act which was without jurisdiction and accordingly, the assessment be treated as bad in law and be quashed, Addition of Tax Deducted at Source (TDS) of INR 10,260

ROTEX MANUFACTURERS AND ENGINEERS PVT LTD,RABALE, NAVI MUMBAI vs. DCIT, TDS CIRCLE, THANE, THANE WEST

In the result, appeal of the assessee is allowed

Bench: Shri Girish Agrawal & Shri Sunil Kumar Singh

260 for the period 1st January, 2014 to 31st March, 2014 (Quarter -4) are as under: 3. The Learned CIT (Appeals) erred in not appreciating the following facts: a) The TDS Officers of the Deductees have issued certificate under Section