ACIT v. Bharti Cellular Limited

108 TTJ 38Income Tax Appellate Tribunal2007#16460 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing ACIT v. Bharti Cellular Limited

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…cting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section 201 of the Act. 9. As pointed out above, for AY 2010-11 and 20…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…cting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section 201 of the Act. 9. As pointed out above, for AY 2010-11 and 20…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…cting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section 201 of the Act. 9. As pointed out above, for AY 2010-11 and 20…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…cting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section 201 of the Act. 9. As pointed out above, for AY 2010-11 and 20…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…cting tax at source under Section 194H of the Act. The AO also relied on the decision of the 11 I.T.As. No. 118, 119, 120, 2466, 2467/DEL/2019 Kolkata Bench of the Income Tax Appellate Tribunal (‘ITAT’) in the case of ACIT v/s Bharti Cellular Limited [(2007) 108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section 201 of the Act. 9. As pointed out above, for AY 2010-11 and 20…

ACIT v. Bharti Cellular Limited (108 TTJ 38) — Cited in 5 Judgments | BharatTax