Bharat Sanchar Nigam Ltd. v. ACIT

87 Taxmann.com 152High Court2017#3724 most cited

What is Bharat Sanchar Nigam Ltd. v. ACIT authority for?

Payments for roaming services are considered 'royalty' when they involve the transfer of rights to use a 'process' due to highly technical compliance and sharing of technical information for network access and monitoring.

32

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

Also referred to as

Bharat Sanchar Nigam Ltd. vs. ACIT · roaming services · royalty · section 9(l)(vii) · use of equipment · technical information · network access

Issues it is cited on

section 206asection 206aasection 35ddsection 35abbsection 9(l)(vii)use of equipmentwaiver of loansection 9(l)section 40a(ia)section 194hsection 195(2)clarificatory amendment

Judgments citing Bharat Sanchar Nigam Ltd. v. ACIT

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\n…

DCIT - 14(2)(1), MUMBAI vs. IDEA CELLULAR LTD., MUMBAI

ITA 2180/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15
Section 250Section 40Section 9(1)(vi)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16)\nVodafone Idea Limited (formerly Idea Cellular Ltd.)\nITA No. 2987/Mum/2019;\n(Assessment Year: 2015-16)\nDCIT-5(2)(2), Mumbai\n525, Aayakar Bhavan, 5th Floor, M. K.\nRoad, Mumbai – 400 020.\nM/s. Vodafone Idea Limited\n(Formerly known as M/s. Idea\nCellular Ltd.)\nVs.\n10th Floor, Birla Centurion Mills\nCompound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nAssessee b…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\nITA No. 1775/Mum/2018\n(Assessment Year: 2011-12)\nM/s. Vodafone Idea Limited\n(formerly Idea Cellular Ltd.)\n10th Floor, Birla Centurion, Century\nMills Compound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\nVs.\nDCIT-3(2), Mumbai\nRoom No. 608 6th Floor, Aayakar\nBhavan, M. K. Road, Churchgate,\nMumbai - 400 020.\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\nITA No. 2178/Mum/2018 (Assessment Year: 2011-12)\nITA No. 2180/Mum/2018 (Assessment Year: 2014-15)\nITA No.…

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

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI\n\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI, AM\n\nITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16)\nVodafone Idea Limited (formerly Idea Cellular Ltd.)\n\nITA No. 2987/Mum/2019;\n(Assessment Year: 2015-16)\n\nDCIT-5(2)(2), Mumbai\n525, Aayakar Bhavan, 5th Floor, M. K.\nRoad, Mumbai – 400 020.\nM/s. Vodafone Idea Limited\n(Formerly known as M/s. Idea\nCellular Ltd.)\nVs.\n10th Floor, Birla Centurion Mills\nCompound, Pandurang Budhkar\nMarg, Worli, Mumbai – 400030.\n\nPAN/GIR No. AAACB2100P\n(Assessee)\n:\n(Respondent)\n…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

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

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 Page 1 of 32 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

M/S. TELECOM ITALIA SPARKLE SINGAPORE PTE. LIMITED,SINGAPORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE 2(1), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed

ITA 580/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

M/S. TELECOM ITALIA SPARKLE SINGAPORE PTE. LIMITED,SINGAPORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE 2(1), BANGALORE

In the result, all the three appeals filed by assessee stands partly allowed

ITA 579/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Aug 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…

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Bharat Sanchar Nigam Ltd. v. ACIT (87 Taxmann.com 152) — Cited in 32 Judgments | BharatTax