(241 Taxmann\n497) (Karnataka)\ne. CIT v. Tata Teleservices Ltd.

456 ITR 691High Court2023#9070 most cited

What is (241 Taxmann\n497) (Karnataka)\ne. CIT v. Tata Teleservices Ltd. authority for?

The revenue contends that roaming services involve the transfer of rights to use a process, making payments for such services taxable under Section 9(1)(vii) of the Income Tax Act.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT vs. Tata Teleservices Ltd. · Section 9(1)(vii) · roaming services · transfer of rights · right to use process · income deeming provisions · technical services · taxability of services

Sections most often in play

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

Issues it is cited on

section 35ddsection 35abbwaiver of loansection 40a(ia)clarificatory amendmentazadi bachao andolanshort deduction of taxsection 80ia(4)section 194hsection 194jright to receivesection 9(1)(vi)

Judgments citing (241 Taxmann\n497) (Karnataka)\ne. CIT v. Tata Teleservices Ltd.

DCIT-5(2)(2), Mumbai vs. M/S Vodafone Idea Ltd., Mumbai

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…s HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxman 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

Vodafone Idea Limited (Formerly Idea Cellular Ltd), Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…s HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxman 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Тахтапп 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxmann 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxmann 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Тахтапп 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

Vodafone Idea Limited (Formerly Idea Cellular Ltd), Mumbai vs. DCIT - 14(2)(1), Mumbai

ITA 1776/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxmann 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Тахтапп 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxmann 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers t…

Idea Cellular Ltd, Mumbai vs. ACIT Hq (Judl.) to CIT-14, Mumbai

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…HC) b. CIT vs. Bharti Cellular Ltd. [2009] 319 ITR 139 (Delhi HC) c. CIT vs. Bharti Cellular Ltd. [2011] 330 ITR 239 (SC) d. CIT vs. Vodafone South Limited (now Vodafone Idea Ltd.) [2016] (241 Taxmann 497) (Karnataka) e. CIT vs. Tata Teleservices Ltd. [2023] 456 ITR 691 (Del. HC) f. Bharat Sanchar Nigam Ltd. vs. ACIT [2017] 87 taxmann.com 152 (Delhi ITAT) 15. The ld. DR for the revenue on the other hand controverted the said fact and stated that the roaming services involves highly technical compliance, where the agreement between OTO's and the assessee shares technical information which enable the subscribers…

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)

…e, 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/2022. 7. CIT Vs. Relx Inc. (2024) SCC Online Del 1314…

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)

…e, 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/2022. 7. CIT Vs. Relx Inc. (2024) SCC Online Del 1314…