325 ITR 148 (Del HC), Bharti Cellular Limited v. CIT

235 CTR 393High Court2010#23835 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 115JBSection 135Section 14ASection 194HSection 35(2AB)Section 35(3)Section 36(1)(vii)Section 37(1)

Judgments citing 325 ITR 148 (Del HC), Bharti Cellular Limited v. CIT

Dy. CIT Circle 3(4), Mumbai vs. Asian Paints Ltd, Mumbai

In the result, appeals filed by assessee and Revenue for A

ITA 3083/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Jul 2024AY 2018-19

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 115JSection 143(3)Section 14ASection 2(43)Section 35Section 40Section 80GSection 90

…v. Nand Kishor Bajoria &Anr. dated November 22.1954, Singapore Airlines and in decision in case of CIT v. Idea Cellular Ltd [2010] 325 ITR 148 (Del HC), Bharti Cellular Limited v. CIT [2011] 244 CTR 185 (Cal. HC) and Vodafone Essar Cellular Ltd v. ACIT [2010] 235 CTR 393 (Ker) M/s. Asian Paints f. He further stated that in case of some dealers, such incentives/trips were not offered to tax, however, in their cases, where reopening was initiated, same was dropped on the basis that in case of Appellant, such expenses would be disallowed. 57. In rejoinder ld. Counsel has filed written submissions and various points…

DCIT 8(3)(1), Mumbai vs. Tata Teleservices (Mah) Ltd, Navi Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3874/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, 8(3)(1) Vs. M/S Tata Teleservices Room No. 615, 6Th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, Ttc Industrial Mk Road, Mumbai Estate, Midc 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1458C Appellant .. Respondent Appellant By : Mr.Vinay Sinha.Dr Respondent By : Mr.Hiten Chande.Ar Date Of Hearing 04.04.2022 Date Of Pronouncement 18.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed U/S 143(3) & 250 Of The Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vinay Sinha.DRFor Respondent: Mr.Hiten Chande.AR
Section 143(3)Section 194HSection 32Section 40

…ellular Ltd [2010] 189 Taxman 118 (Delhi)/[2010] 325 ITR 148 (Delhi)/[2010] 230 CTR 43 (Delhi) 2 The judgement of Honourable Kerala High Court in the case of Vodafone Essar Cellular Ltd Vs ACIT [20101 194 Taxman 518 (Kerala)/E20111 332 ITR 255 (Kerala)/[2010] 235 CTR 393 (Kerala) 3 The decision of Honurable ITAT Chennai in the case of ITO, TDS Vs Vodafone Essar Cellular Ltd [2011] 12 taxmann.com 45 (Chennai)/[2011] 46 SOT 211 (Chennai)(URO)/[2011] 141 TJ 461 (Chennai) 4 The decision of Honourable ITAT Cochin in the case of Vodafone Essar Cellular Ltd Vs ACIT, TDS Kochi (2009) 32 SOT 280 and 5 The decision of Hono…

DCIT 8 (3)(1), Mumbai vs. Tata Teleservices (Mah.) Ltd., Mumbai

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…ellular Ltd [2010] 189 Taxman 118 (Dclhi)/[2010] 325 ITR 148 (Delhi/[2010] 230 CTR 43 (Delhi) 2 The judgment of Honourable Kerala. High Court in the case of Vodafonc Essar Cellular Ltd. Vs ACIT [2010] 194 Taxman 518 (Kerala)/ {2011] 332 JTR 255{Kerala)/(2QlQl 235 CTR 393 3 The decision of Honurable ITAT Chennai in the case of 1TO, TDS Vs Vodafone Essar Cellular Ltd [2011] 12 taxmann.com 45 (Chennai)/[2011] 46 SOT 211 (Chennai) (URO)/[2011] 141 TTJ 461 (Chennai) 4 The decision of Honourable ITAT Chennai in the case of Vodafonc Essar Cellular Ltd Vs ACIT, TDS Kochi (2009) 32 SOT 280 and 5 The decision of Honourable…