ACIT v. Bharati Cellular Ltd.

105 ITD 129Income Tax Appellate Tribunal2007#5480 most cited

What is ACIT v. Bharati Cellular Ltd. authority for?

The case establishes a precedent in favour of the revenue regarding issues related to Section 194H, Section 201(1), and Section 201(1A) of the Income Tax Act, concerning the treatment of a company as an assessee in default.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

ACIT v. Bharati Cellular Ltd. · 105 ITD 129 · ITAT 2007 · section 194h · section 201(1a) · assessee in default · section 201(1) · company · india · business · document · interest

Issues it is cited on

section 194hsection 201(1a)assessee in defaultsection 201(1)section 194section 19companyindiabusinessdocumentinterest

Judgments citing ACIT v. Bharati Cellular Ltd.

M/S. IDEA CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

In the result, the appeal of assessee is allowed for statistical purposes

ITA 758/IND/2013[2010-11]Status: DisposedITAT Indore22 Nov 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

Section 194HSection 201Section 201(1)

…venue are as under: In favour of assessee: i. Bharati Airtel Ltd. vs. DCIT, 52 taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) Page 5 of 8 Idea Cellular Ltd.. Page 6 of 8 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of th…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 970/IND/2019[2018-19 (Q 4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 969/IND/2019[2018-19 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 968/IND/2019[2017-18 (Q-4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 967/IND/2019[2017-18 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 966/IND/2019[2017-18 (Q 2)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 965/IND/2019[2016-17 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

M/S BHARTI AIRTEL LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX-TDS, INDORE

In the result, appeals of assessee are allowed for statistical purposes

ITA 65/IND/2018[2009-10]Status: DisposedITAT Indore25 May 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 201(1)

…ue are as under: In favour of assessee: i. Bharati Airtel Ltd. vs. DCIT, 52 taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX TDS , INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 309/IND/2018[2014-15 (Q4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX TDS , INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 308/IND/2018[2014-15n(Q1-Q3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 172/IND/2018[2017-18 ( Ist Qtr)]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 171/IND/2018[2015-16 ( !st & 2nd Qtr]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 170/IND/2018[16-17 ( 2nd Qtr)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 169/IND/2018[2015-16 ( 4rth Qtr)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 168/IND/2018[2016-17]Status: DisposedITAT Indore25 May 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 167/IND/2018[2015-16 ( 3rd Qtr)]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 166/IND/2018[2016-17 4rth Qtr]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) Page 5 of 8 IT(SS)A No.166/Ind/2018 & others Idea Cellular Ltd.. Page 6 of 8 In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE ITO TDS-II, INDORE

In the result, appeals of assessee are allowed for statistical purposes

ITA 513/IND/2014[2010-11]Status: DisposedITAT Indore25 May 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 201(1)

…ue are as under: In favour of assessee: i. Bharati Airtel Ltd. vs. DCIT, 52 taxmann.com 31 (Kar) ii. CIT vs. Vodafone Cellular (ITANo.1152/2017 (Bom) iii. Hindustan Coca Cola vs. CIT 402 ITR 539 (SC) In favour of Revenue : i. ACIT vs. Bharati Cellular Ltd. 105 ITD 129 ii. CIT vs. Idea Cellular Ltd. 189 taxmann.com 118 (Del) iii. Vodafone Essar Cellular vs. ACIT 194 taxman 518(Ker) iv. Bharati Cellular Ltd. Vs. ACIT reported 12 taxmann.com 30(Cal) 8. Apart from these judgments of the Hon’ble High Courts there are series of decisions of various coordinate Benches of this Tribunal wherein divergent views have be…

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

…AY 2009-10 i.e the assessment year under consideration, Hyderabad Bench of ITAT (supra) has held as under: "8. The Learned Departmental Representative relied upon the decision of the ITAT Kolkata Bench in the case of Asstt. CIT v. Bharti Cellular Ltd. 12007] 105 ITD 129 and Delhi High Court in the case of CIT v. Idea Cellular Ltd. [2010] 325 ITR 148/189 Taxman 118. Whereas this decision was already considered by the learned CIT(A) and having regard to the factual matrix of the ease, it was held that the assessee has followed a systematic method of accounting as given in AS-9, and therefore, it has to be treated…

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…AY 2009-10 i.e the assessment year under consideration, Hyderabad Bench of ITAT (supra) has held as under: “8. The Learned Departmental Representative relied upon the decision of the ITAT Kolkata Bench in the case of Asstt. CIT v. Bharti Cellular Ltd. [2007] 105 ITD 129 and Delhi High Court in the case of CIT v. Idea Cellulor Ltd. [2010] 325 ITR 148/189 Taxman 118. Whereas this decision was already considered by the learned CIT(A) and having regard to the factual matrix of the case, it was held that the assessee has followed a systematic method of accounting as given in AS-9, and therefore, it has to be treated…

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