COMMISSIONER OF INCOME TAX vs. BHARTI CELLULAR LTD.

ITA - 1129 / 2007HC Delhi31 October 200721 pages
For Petitioner: PREM LATA BANSAL
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the payments for interconnection, access, and port charges do not constitute fees for technical services. These services involve the use of machinery and networks but do not involve human expertise, skill, or knowledge in the sense of managerial or consultancy services.

What were the facts?

Cellular companies made payments to MTNL/other companies for interconnection, access, and port charges to route calls between networks. The Revenue contended these payments were fees for technical services and thus subject to TDS.

What were the issues?

Whether payments made by cellular companies for interconnection/port access charges are fees for technical services liable for TDS under Section 194J of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 194J,Section 201(1),Section 201(1A),Section 9(1)(vii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(5)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

THE HIGH COURT OF DELHI AT NEW DELHI

%

Judgment delivered on: 31.10.2008

+

I.T.A. 1120/2007

COMMISSIONER OF INCOME TAX

….Petitioner

- Versus –

BHARTI CELLULAR LTD

...Respondent

WITH +

I.T.A. 697/2008

COMMISSIONER OF INCOME TAX (TDS)

…Petitioner Versus

ESCOTEL MOBILE COMMUNICATIONS LIMITED

…Respondent

WITH +

I.T.A. 1177/2007

COMMISSIONER OF INCOME TAX XVII …Petitioner

Versus

HUTCHISON ESSAR TELECOM LTD …Respondent

WITH +

I.T.A.1020/2008

COMMISSIONER OF INCOME TAX

…Petitioner

Versus

ESCOTEL MOBILE COMMUNICATIONS …. Respondent

WITH +

I.T.A. 698/2008 2007:DHC:1372-DB

Versus

ESCOTEL MOBILE COMMUNICATIONS LIMITED

…Respondent.

WITH +

ITA 1154/2007

COMMISSIONER OF INCOME TAX ... Petitioner

- Versus –

BHARTI CELLULAR LTD

...Respondent

WITH +

I.T.A. 1155/2007

COMMISSIONER OF INCOME TAX ... Petitioner

- Versus –

The order continues below.

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