ITAT Ruling on Netflix India : Rejects re-characterization of limited risk distributor
The Mumbai bench of Income Tax Appellate Tribunal (ITAT), on 17th October 2025, issued a ruling in favour of Netflix Entertainment Services India LLP1 (‘Netflix India’ or ‘Taxpayer’), rejecting the Revenue's recharacterization of Netflix India from a limited-risk distributor to an entrepreneurial content and technology service provider in India.
