1. CIT v. Bharti Cellular Ltd.

6 SCC 401Reported decision2014#25326 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 143(3) of the Income Tax Act Section 144C of the Income Tax Act Section 9(1)(vii) of the Income Tax Act Section 133(6) of the Income Tax Act Section 2(o) of the Copyright Act Section 234A of the Income Tax Act Section 234B of the Income Tax Act

Issues it is cited on

section 9(1)(vii)section 9(1)non-resident double taxation transfer person company section 143(3)india business

Judgments citing 1. CIT v. Bharti Cellular Ltd.

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the appeals are allowed

ITA 3646/DEL/2023[2021-22]Status: DisposedITAT Delhi21 Aug 2024AY 2021-22

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

…how, skill etc. to the service recipient. Therefore, the receipts cannot fall within the ambit of Article 12(4) of India – USA DTAA. In support of such contention, learned counsel relied upon the following decisions: 1. CIT Vs. Bharti Cellular Ltd. (2014) 6 SCC 401 2. CIT Vs. Tata Teleservices Ltd. (2023) 456 ITR 691 (Del) 3. CIT Vs. Bharti Airtel Ltd. (2024) 463 ITR 56 (Del) 4. CIT Vs. Bharti Airtel Ltd, SLP(C)No.1700-1701/2024 7 | P a g e ITA Nos.2416 & 3646/Del/2023 AYs: 2020-21 & 2021-22 5. Elsevier Information systems GmbH Vs. DCIT, ITA No.1683/Mum/2015 6. Relx Inc. Vs. ACIT, ITA No. 1876 & 1877/Del/20…

Coursera Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation

In the result, the appeals are allowed

ITA 2416/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumar

Section 143(3)Section 144CSection 9(1)(vii)

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17

For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR

Section 143(3)Section 40Section 9(1)(vii)

…ing upon the decision of Hon'ble High Court of Delhi in the case of CIT vs Bharti Airtel 175 Taxman 573(2008) and of Hon'ble ITAT in the case of the assessee despite the fact that the Hon'ble Supreme Court in the case of CIT(A) v. Bharti Cellular Ltd., (2014) 6 SCC 401 has directed the authorities to determine whether interconnection is a fully automated process or human intervention arises at some stage and how interconnection arrangement is managed in urgent situation when allotted capacity to a service provider is exhausted and hence the facts 3 ITA No.7295/Del./2019 and circumstances of these cases were diff…