327 (Delhi–Trib.); (v) DCIT v. Vodafone Mobile Services Ltd.

83 Taxmann.com 7High Court2017#9922 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 35ABBSection 40(a)(ia)Section 194HSection 260ASection 37(1)Section 144BSection 14A

Issues it is cited on

section 35abbdisallowance under section 40(a)(ia)prohibited by lawsection 194henduring benefitsection 35section 260anational faceless assessment centresection 22block of assetsrevenue expenditurecapital expenditure

Judgments citing 327 (Delhi–Trib.); (v) DCIT v. Vodafone Mobile Services Ltd.

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1113/DEL/2023[2019-20]Status: DisposedITAT Delhi12 Dec 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE-4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT CIRCLE 4(2), NEW DELHI vs. BHARTI HEXACOM LTD., DELHI

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1110/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT, NEW DELHI vs. M/S. VODAFONE ESSAR DIGILINK LTD., NEW DELHI

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra. [PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited) C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharasht…

VODAFONE DIGILINK LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 144C(1)Section 144C(5)Section 92C

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"J\" BENCH, MUMBAI\nSHRI RAHUL CHAUDHARY, JUDICIAL MEMBER\nSHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER\n\nITA No. 1073/Del/2015\n(Assessment Year: 2010-2011)\n\nVodafone Digilink Limited\n(Formerly Known As Vodafone Essar Digilink Limited)\nC-48, Okhla Industrial Area, Phase – II,\nNew Delhi – 110020, Maharashtra.\n[PAN: AAACA3202D] ...................... Appellant\n\nVs\n\nDeputy Commissioner of Income Tax\nCircle 26(2), New Delhi ..................... Respondent\n\nITA No. 1158/Del/2015\n(Assessment Year: 2010-2011)\n\nDeputy Commissioner of Income Tax\nCircle…

ACIT, CIRCLE- 26(2), NEW DELHI vs. VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.), NEW DELHI

ITA 8079/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Mar 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

ACIT, CIRCLE-26(2), NEW DELHI vs. VODAFONE WEST LTD., (THEREAFTER MERGED WITH VODAFONE MOBILE SERVICES LTD.),, NEW DELHI

ITA 7658/DEL/2018[1999-2000]Status: DisposedITAT Delhi21 Mar 2025AY 1999-2000

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 1999-2000 Vs. M/S. Vodafone West Ltd. Acit, Circle-26(2), (Thereafter Merged With New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacf1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/S. Vodafone Idea Ltd. Acit, Circle-26(2), (Earlier Known As Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi Pan: Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Anil Chachra, Adv. Ms. Ananya Kapoor, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr) Date Of Hearing 06.03.2025 Date Of Pronouncement 21.03.2025 Order Per Satbeer Singh Godara, Jm These Revenue’S Appeals Ita No.7658/Del/2018 & 8079/Del/2018 For Assessment Years 1999-2000 & 2007-08

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 1999-2000 Vs. M/s. Vodafone West Ltd. ACIT, Circle-26(2), (thereafter merged with New Delhi Vodafone Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACF1190P (Appellant) (Respondent) With Assessment Year: 2007-08 Vs. M/s. Vodafone Idea Ltd. ACIT, Circle-26(2), (earlier known as Vodafone New Delhi Mobile Services Ltd.), C-48, Okhla Industrial Area, Phase-2, New Delhi PAN: AAACB2100P (Appellant) (Respondent) Ass…

THE DEFENCE ACCOUNTS CO-OPERATIVE CREDIT SOCIETY LIMITED,MEERUT vs. ITO WARD 1(2)(4), MEERUT

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2024[2019-20]Status: DisposedITAT Delhi30 Jan 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

VARTUL SHARMA,GHAZIABAD vs. ITO WARD 3(2), NAJIBABAD

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Jan 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT, CIRCLE-16(1), NEW DELHI vs. MAGIC BRICKS REALITY SERVICES LTD, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6295/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Neha Gupta, C. AFor Respondent: Sr. D. R
Section 143(3)

…I.T.A. No. 6295/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No. 6295/Del/2018 िनधा"रणवष"/Assessment Year: 2015-16 DCIT Magic Bricks Reality बनाम Circle : 16 (1), Services Limited, Vs. New Delhi. 10, Darya Ganj, New Delhi – 110 002. PAN : AAICM8228P अपीलाथ" / Appellant ""यथ" / Respondent Shri Mukesh Gupta, C. A.; & िनधा"रतीक"ओरसे / Assessee by : Ms. Neha Gupta, C. A.; Ms. Garima Sharma, राज"वक"ओरसे / Department by : Sr. D. R.; सुनवाईक"तारीख/ Date of hearing : 07/06/2022 उ"ोषणाक"…

327 (Delhi–Trib.); (v) DCIT v. Vodafone Mobile Services Ltd. (83 Taxmann.com 7) — Cited in 11 Judgments | BharatTax