# VIACOM 18 MEDIA PVT LTD vs DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-4(3)(1)

Court: Bombay High Court
Date: 2025-05-08
Citation: ITXA/797/2015
Petitioner: VIACOM 18 MEDIA PVT LTD
Respondent: DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-4(3)(1)

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6InJWOGl5ampmOHFYMXNtaGJGMDAxbXc9PSIsInZhbHVlIjoiejI3SG5xZGpPZFdVTzhlTzFGU1hXNGJjVXlKYXF3VTV1SXFnQ3JvUjVhUG1wQm1EZExKOTVNOUREZElqL1ZVQ25XaGxNUWJpbVJHWktlaEVBeVNIUFE9PSIsIm1hYyI6ImJiYWU2MTVhOTVjYmU1ZGQxZTgxYjY2NTQwMWE3ODQzMmI2OThhOGQ1Y2M2YjE2OTBmZjIyMzI0YjU5N2U1ZTAiLCJ0YWciOiIifQ==?expires=1782776218&signature=6c6a956aa727e84e224dc42c947b64a324609bda41f66779ac03c34d5852fd40)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2025/may/viacom-18-media-pvt-ltd-vs-dy-commissioner-of-income-tax-international-taxation-4-3-1