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Sony Music Entertainment P. Ltd. Versus Dy. Commissioner of Income Tax & Others

2016 (5) TMI 293 - DELHI HIGH COURT

Summons - Evasion of tax on the earnings of the Petitioner in India as a result of the agreements signed by Mr. Ricky Martin with Sony Corporation of America (“SCA”) - Held that:- There is nothing brought on record by the ITD to show that there was a contract between the Petitioner and Mr. Ricky Martin in regard to his concert in Delhi on 6th December 1998. The ITD has also not denied that DNPL, the organiser of the concert, had no contract with the Petitioner.

This writ petition has .....

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mstances, the Court is constrained to conclude that the case of the Petitioner as has been made out in the petition remains un-rebutted by the ITD. In particular the case of the Petitioner that it has no contract as such with Ricky Martin as it was not the organiser of his concert held on 6th December 1998 and therefore no part of the proceeds of the said concert came to the share of the Petitioner, has not been disputed by the Department. In the circumstances the Court quashes the impugned summ .....

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and notices dated 14th December 1998, summons dated 11th January 1999 and letter dated 18th January 1999 issued to it by the Income Tax Department (ITD) and the guarantee dated 7th December 1998 furnished by it in connection with a live concert of renowned performer Mr. Ricky Martin in New Delhi on 6th December 1998. 2. It appears that the ITD proceeded on the basis that there could be a possible evasion of tax on the earnings of the Petitioner in India as a result of the agreements signed by M .....

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ted that the Petitioner had no objection to being appointed as an agent of Mr. Ricky Martin under Section 163(1) of the Income Tax Act, 1961 ( Act ) in connection with income deemed to accrue or arising to him if any, from manufacturing and sale of audio cassettes in India by Sony Music Entertainment India Pvt. Ltd. under the matrix agreement with Sony Corporation USA. 4. On 11th February 1999, a notice was issued in the present writ petition. On 4th May 1999 while admitting the writ petition it .....

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9, copy of which is also enclosed with the said affidavit, the DNPL confirmed to the Petitioner that it was the organiser of the concert; that the Petitioner has no contract with DNPL and that the Petitioner was not the organiser of the concert or even the beneficiary in part or full of that concert. DNPL confirmed that the Petitioner had not paid any money or subsidy to DNPL except for purchase of tickets. Apart from confirming that they had remitted the full component of entertainment tax, DNP .....

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isson in New Delhi, India. I was coerced and forced to sign this statement on oath and was overwhelmed by the duress exercised by you on me. This statement under oath was extracted by you from me under threats from you that I would not be allowed to leave India until I signed this statement under oath. After returning to my home country, I have examined my records and I am now in a position to confirm that I do not have any contract with Sony Music Entertainment (India) Pvt. Ltd. India for my li .....

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