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 BOMBAY

ORDINARY 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.F.V. Irani i/b. Atul Jasani, Advocate for Respondent. CORAM : AKIL KURESHI & SARANG V. KOTWAL, JJ.

DATE : 25th MARCH, 2019.

P.C. :

1.

This Appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. Several questions raised in the Appeal relate to question of liability of the Respondent-Assessee to deduct tax at source while making payment towards placement fees/carriage fees paid to cable operators, of uplinking charges paid to the TV network and for production of programmes to be shown on the TV Network. This Court had dismissed the revenue's Appeal No.1508/16, 1410/16 Nesarikar

2 / 2 08-ITXA-1872-16.odt and 1409/16 in which these questions had come up for consideration. In the result, without giving separate reasons, this appeal is also dismissed.

(SARANG V. KOTWAL, J.) (AKIL KURESHI, J.)