Commissioner Of Income-Tax (Tds)-2 v. M/S. Viacom 18 Media Pvt. Ltd

1 / 2 08-ITXA-1872-16.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1872 OF 2016 Commissioner of Income-Tax (TDS)-2 .... Appellant versus M/s. Viacom 18 Media Pvt. Ltd.... Respondent….... Mr.Suresh Kumar, Advocate for Appellant.Mr.Suresh Kumar, Advocate for Appellant. Mr.F.V. Irani i/b. Atul Jasani, Advocate for Respondent.Mr.F.V. Irani i/b. Atul Jasani, Advocate for Respondent. CORAM : AKIL KURESHI &SARANG V. KOTWAL, JJ.DATE: 25[th] MARCH, 2019. P.C. : 1. This Appeal is filed by the revenue to challenge thejudgment of Income Tax Appellate Tribunal. Several questionsraised in the Appeal relate to question of liability of theRespondent-Assessee to deduct tax at source while makingpayment towards placement fees/carriage fees paid to cableoperators, of uplinking charges paid to the TV network and forproduction of programmes to be shown on the TV Network. ThisCourt had dismissed the revenue’s Appeal No.1508/16, 1410/16 2 / 2 08-ITXA-1872-16.odt and 1409/16 in which these questions had come up forconsideration. In the result, without giving separate reasons, thisappeal is also dismissed. (SARANG V. KOTWAL, J.) (AKIL KURESHI, J.)