VIACOM 18 MEDIA PVT LTD vs ASSTT. DIRECTOR OF INCOME TAX -(INTERNATIONAL TAXATION-2(2)

SAYYED 400057. Versus Deputy Commissioner of Income Tax … Respondent International Taxation-4(3)(1) Air India Building, Nariman Point, Mumbai-400021. ______________________________________________________ Mr Madhur Agrawal, Mr Atul Jasani, Mr Ketan Dave and Mr Pratik Shah i/b. Atul K Jasani for the Appellant. Mr Subir Kumar a/w Ms Niyanta Trivedi, Ms. Akshata Chhabra and Mr. Darshil Desai for the Respondent. ______________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 6 May 2025 PRONOUNCED ON : 8 May 2025 Judgment (Per Jitendra Jain, J.):- ITXA.1378.18 AND ORS.DOCX 1. This group concerns different assessment years with respect to the same Appellant-Assesssee. Since it raises common substantial questions of law, it is disposed of by a common order with the parties’ consent. Furthermore, by consent, Income Tax Appeal No.1378 of 2018 for the Assessment Year (AY) 2013-14 is taken as the lead matter. 2. The details of the appeals and the corresponding assessment years are as under: - Sr. nos. ITXA A.Y. 1. 1378/2018 2013-2014 2. 725/2015 2011-2012 3. 763/2015 2012-2013 4. 797/2015 2012-2013 5. 800/2015 2013-2014 6. 1661/2014 2009-2010 7. 166