Itxa/1237/2016 Of Pr. Commissioner Of Income Tax-16 v. M/S Star Den Media Services Pvt. Ltd

Priya Soparkar 121 itxa 1237-16 and 23 itxa 1239-16-o IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1237 OF 2016 Pr.Commissioner of Income Tax-16… Appellant V/s. M/s Star Den Media Services Pvt. Ltd.… Respondent WITH INCOME TAX APPEAL NO.1239 OF 2016 Pr.Commissioner of Income Tax-16… Appellant V/s. M/s Star India Pvt. Ltd.… Respondent --- Mr.Suresh Kumar for the Appellant.Mr.Porus Kaka, Senior counsel with Mr.Divesh Chawla i/byMr.Atul Jasani for the Respondent. --- CORAM : AKIL KURESHI AND M.S.KARNIK, JJ. DATE : JANUARY 04, 2019. P.C.:- 1.Appeals arise in common background. We may record factsfrom Appeal No.1237 of 2016. Revenue has challenged thejudgment of the Income Tax Appellate Tribunal dated 5[th] August, 2015 raising following questions for our consideration:- “a) Whether on the facts and circumstance ofthe case and in law, the ITAT is justified inholding that the Channel Placement fees is notin the nature of Royalty u/s 9(1)(vi) and so thetax is not required to be deducted u/s 194J of theIT Act despite Explanation 6 thereto inserted w.e.f.01.06.1976? b)Whether on the facts and circumstance of thecase and in law, the ITAT is justified in holdingthat the disallowance of Channel Placement feescannot be made u/s 40(a)(ia) of the IT Act whenthe tax was deducted thereon u/s 194C instead ofsection 194J of the IT Act?” 2.Learned counsel for the parties agreed that the question of deducting tax at source on Channel Placement fees has beendecided by this Court in favour of the assessee in Income TaxAppeal No.397 of 2015. The present situation being identical, no further examination is necessary. No question of law arises. 3.Under the circumstances, Tax appeals are dismissed. (M.S.KARNIK,J.) (AKIL KURESHI,J.) ….