217 CTR 102 (Delhi). 2. Skycell Communication Ltd. v. DCIT

27 SOT 523Income Tax Appellate Tribunal2009#17465 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing 217 CTR 102 (Delhi). 2. Skycell Communication Ltd. v. DCIT

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…urt in the case of CIT vs. Estel Communications Pvt. Ltd reported in 217 CTR 102; Decision of Pune Tribunal in the case of Idea Cellular Ltd in ITA No.159/PN/2008; decision of Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd. vs. ITO reported in 27 SOT 523; and decision of Hyderabad Tribunal in the case of DCIT vs. Excel Media Pvt.Ltd reported in 2010-TIOL-781-ITAT-HYD. The assessee further relied on the decision of the Delhi High Court in the case of CIT vs. Bharti Cellular Ltd reported in 175 Taxman 573. Against this decision of the Hon‟ble Delhi High Court, the Revenue preferred an appeal to Hon‟…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. DCIT (Itds) 1(1), Mumbai

In the result both the appeals filed by the assessee are allowed

ITA 7440/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Apr 2018AY 2007-08

Bench: Shri G.S. Pannu & Shri Pawan Singh

For Appellant: Shri Divyesh I. Shah (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)

Section 133Section 194Section 194ISection 194JSection 201Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…)]. The ld AR for the assessee also filed copy of following decisions; 1. CIT Vs Estel Communication (P.) Ltd. [2008] 217 CTR 102 (Delhi). 2. Skycell Communication Ltd. Vs DCIT [2001] 119 TAXMAN 496 (MAD.). 3. Pacific Internet (India) (P.) Ltd. Vs ITO [2009] 27 SOT 523 (Mum.). 4. ACIT Vs Torry Harris Business Solution (P.) Ltd. [2015] 61 taxmann.com 234 (Bangalore-Trib.). 5. Holcim Services South Asia Ltd. Vs. DCIT [2016] 67 taxmann.com 189 (Mumbai-Trib.). 6. ITO Vs. Chinubhai Kalidas & Bros [2016] 76 taxmann.com 289 (Mumbai- Trib.). 7. iGATE Computer Systems Ltd. Vs. DCIT [2015] 53 taxmann.com 432 (Pune- Trib.)…

You Broadband & Cable India Ltd ( Formerly Knwon As You Telecom India P. Ltd), Mumbai vs. DCIT 9(3), Mumbai

In the result, appeals filed by the assessee in A

ITA 8409/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: S/Shri B.R. Baskaran (Am) & Sandeep Gosain (Jm)

Section 194JSection 40Section 80

…rough a standard facility will not result in provision of technical services as contemplated in sec. 194J of the Act. We also notice that an identical issue was considered by the co-ordinate bench in the case of Pacific Internet (India) (P) Ltd Vs. ITO (2009)(27 SOT 523), wherein the payment made for procuring bandwidth and network operation facilities was not in the nature of payment for technical services and the coordinate bench has followed the decision rendered by Hon’ble Delhi High Court in the case of Estel Communications (P) Ltd (supra). Accordingly by following the decision rendered by Hon’ble Delhi High…

Asst DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Appeal is partly allowed

ITA 1406/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No.6410/Mum/2012 - A.Y. 2008-09 M/s WNS North America Inc. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Estate, Pirojshanagar, Vikhroli(W) Mumbai-400038 Mumbai -400079 PAN : AAACW5493Q (Assessee) (Respondent) I.T.A. No.6411/Mum/2012 - A.Y. 2009-10 M/s WNS Global Services(UK) Ltd. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Est…

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

Appeal is partly allowed

ITA 6411/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B