What is Bharat Sanchar Nigam Ltd. v. Union of India authority for?

The rule of consistency requires that in the absence of any change in material facts or law, a different view or decision on an issue cannot be adopted for subsequent assessment years, thus ensuring uniformity in tax assessments.

How many judgments cite Bharat Sanchar Nigam Ltd. v. Union of India?

136 judgments on BharatTax cite Bharat Sanchar Nigam Ltd. v. Union of India (282 ITR 273), spanning 2011 to 2026.

Which sections of the Income Tax Act does Bharat Sanchar Nigam Ltd. v. Union of India come up under?

It is most often cited in judgments turning on Section 143(3), Section 142(1), Section 144C, Section 263, Section 147, Section 31(1).

Bharat Sanchar Nigam Ltd. v. Union of India (282 ITR 273)

Suashish Diamonds Ltd, Mumbai vs. Addl CIT RG 5(3), Mumbai

In the result, appeal filed by the assessee is partly allowed and appeal filed by

ITA 7508/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri C. N. Prasad & Shri G. Manjunatha

Section 115JSection 14A

…(Del.) and also the decision of Hon’ble Bombay High Court in the case of CIT vs Tech Mahindra Ltd. (2015) 229 taxman 298 (Bom.). The assessee has also relied upon the decision of Hon’ble Supreme Court in the case of Bharat Sanchar Nigam Ltd. vs UOI (2006) 282 ITR 273 (SC). 12. The Ld. DR on the other hand, submitted that although the assessee has bench marked interest charged on share application money forwarded to AE by taking LIBOR plus 200 BPS, but failed to offer any explanation why it has deviated from earlier year rate of LIBOR plus 300 BPS charged on share application money given to AE. Though, the a…

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 193/DEL/2013[2008-09]Status: DisposedITAT Delhi30 May 2019AY 2008-09

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…ditional grounds of appeal on merits; that the ld. CIT (A) by ignoring the new grounds and change in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for…

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 152/DEL/2012[2007-08]Status: DisposedITAT Delhi30 May 2019AY 2007-08

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…ditional grounds of appeal on merits; that the ld. CIT (A) by ignoring the new grounds and change in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for…

Mitsubishi Corporation, New Delhi vs. DDIT, New Delhi

ITA 4659/DEL/2011[2005-06]Status: DisposedITAT Delhi30 May 2019AY 2005-06

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri M.S. Syali, Senior AdvocateFor Respondent: Shri G.K. Dhall, CIT DR (International Taxation)

…ditional grounds of appeal on merits; that the ld. CIT (A) by ignoring the new grounds and change in the factual position proceeded to decide the appeal on the basis of principle of consistency and relied upon the decision cited as Bharat Sanchar Nigam Ltd. 282 ITR 273 (SC), M/s. N.R. Paper & Board Ltd. 234 ITR 733 (Guj.), M/s. Onward Technologies Ltd. 147 ITD 534 (Mum.) and M/s. Krishak Bharati Cooperative – 350 ITR 24 (Delhi) and contended to decide the controversy as per law applicable and not on the basis of principle of equity adopted in the past. 11. To repel the arguments addressed by the ld. AR for…

DCIT, New Delhi vs. M/S. Sistema Shyam Teleservices Ltd., New Delhi

Appeals are allowed and the judgment of the Tribunal on this aspect is set aside

ITA 5083/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 May 2019

Bench: Shri Prashant Maharishi & Shri K.N.Charydcit, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri N.K. Bansal, Sr. DR

Section 194HSection 201

…ch is the result of other enactments conferring certain rights on the consumer or common law rights in his favour as against the manufacturer. We may also point out that in its classic judgment in the case of Bharat Sanchar Nigam Ltd. v. Union of India [2006] 282 ITR 273 (SC) ; AIR 2006 SC 1383, the Supreme Court held that electromagnetic waves or radio of frequencies are not goods and with the sale thereof the Sales tax Act is not attracted, though the decision was rendered in the context of liability of sales tax. 30. No doubt, as per clause 6(a) of the agreement, the PMA is supposed to make the payment in adva…

ACIT 1(2)(1), Mumbai vs. Citizen Credit Co Operative Bank Ltd, Mumbai

ITA 6012/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 May 2019AY 2011-12

Bench: Hon’Ble Sh. Sandeep Gosain, Jm & Hon’Ble Sh. N. K. Pradhan, Am आयकरअपीलसं./ I.T.A. No. 6012/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2011-12)

For Appellant: Shri Abi Rama KarthkiyenFor Respondent: Dr. K. Shivram & Shri

Section 143(3)Section 36Section 36(1)(viii)Section 80P(4)

…milar claim has already been accepted by CPC, thus considering the above facts, we feel there are no reasons to stretch the claim of the assessee any further. 8. Even otherewise, Hon’ble supreme Court in the case of Bharat Samachar Nigam Ltd. Vrs. UOI (2006) 282 ITR 273 (SC) had held that the rule of consistency may be followed, wherein it was said “Each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different 6 I.T.A. No. 6012/Mum/2017 M/s Citizen Credit Co-Operative Bank Ltd. assessment years has been found as…

M/S. Schutz Dishman Biotech Pvt.Ltd., Ahmedabad vs. The Dy.CIT, Circle-8, Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1947/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…ted even before the learned CIT(A) to follow his own order for the AY 06-07 and 07-08 but he chose not to follow the same by observing that each year is separate. - Hon’ble Apex Court, in the case of “Bharat Sanchar Nigam Ltd. and Another vs. UOI and others – 282 ITR 273 (SC) (Relevant @ Pg. 286, Para 20”, has held that where facts and law in a subsequent assessment year are the same, no authority whether quasi-judicial or judicial, can generally be permitted to take a different view except when the earlier decision is per ITA No.1947/Ahd/2015(by Assessee) & Schutz Dishman Biotech Ltd. vs. DCIT Asst.Year - 2010…

The DCIT, Circle-8, Ahmedabad vs. Schutz Dishman Biotech Ltd., Ahmedabad

In the result, the Revenue’s appeal is dismissed

ITA 1909/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Jan 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.1909/Ahd/2015 2. आयकर अपील सं./Ita No.1947/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1.The Dcit 1. Schutz Disman बनाम/ Circe-8, Ahmedabad Biotech Ltd. Vs. Ahmedabad 2. Schutz Dishman Biotech 2. The Dcit Ltd. Circle-8 Bhadraraj Chambers Ahmedabad Nr.Swastik Cross Road Navrangpura, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 0988C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Shri Tushar Hemani & Shri Parimal Parmar, Ar Revenue By : Shri Vinod Jalwani, Sr.Dr

For Appellant: Shri Tushar Hemani &For Respondent: Shri Vinod Jalwani, Sr.DR

Section 115JSection 36(1)(va)Section 41

…ted even before the learned CIT(A) to follow his own order for the AY 06-07 and 07-08 but he chose not to follow the same by observing that each year is separate. - Hon’ble Apex Court, in the case of “Bharat Sanchar Nigam Ltd. and Another vs. UOI and others – 282 ITR 273 (SC) (Relevant @ Pg. 286, Para 20”, has held that where facts and law in a subsequent assessment year are the same, no authority whether quasi-judicial or judicial, can generally be permitted to take a different view except when the earlier decision is per ITA No.1947/Ahd/2015(by Assessee) & Schutz Dishman Biotech Ltd. vs. DCIT Asst.Year - 2010…

Apne Aap Women Worlwide (India) Trust, Kolkatta vs. ITO (E) 1(1), Mumbai

Appeal stands allowed in terms of our above order

ITA 7373/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Oct 2018AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.7373/Mum/2016 (िनधा"रणवष" / Assessment Year:2012-13) Apne Aap Women Worldwide (India) Trust Income Tax Officer (Exemption)-1(1) बनाम/ 1, Sashitala Road, Kidderpore Mumbai-400 020 Vs. Kolkata-700 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaata-8473-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr : Shashi Tulsiyan, Ld. Ar Assessee By सुनवाई की तारीख/ : 09/07/2018 Date Of Hearing घोषणा की तारीख / : 03/10/2018 Date Of Pronouncement

For Respondent: Rajesh Kumar Yadav,Ld.DR

Section 11Section 11(1)(d)Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…a is not applicable as each assessment year is a separate proceeding. Similar observations were made by Hon’ble Supreme Court in the case of New Jehangir Vakil Mills Co Ltd Vs CIT(SC) 49 ITR 137, and Bharat Sanchar Nigam Ltd & Anr.Vs Union of India & Ors (SC) 282 ITR 273. Further in the case of CIT Vs Seshasayee Industries Ltd (Madras) 242 ITR 691, It was held by the Hon’ble Madras High Court that the fact that if claim was questioned in earlier years does not entitle the assessee to contend that the law would not be applied during the course of assessment year. Further it is noted that there is a legal issue inv…

Manoj Kumar Jain, Jaipur vs. ITO, Tonk

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

ITA 238/JPR/2016[2011-12]Status: DisposedITAT Jaipur16 Jul 2018AY 2011-12

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.P. Meena (JCIT)

Section 194HSection 244ASection 40

…to deduct TDS. However, the said decision is only on the issue of sale Sim cards and 7 Shri Manoj Kumar Jain vs. ITO therefore, will not applicable in the case of the assessee. The Hon’ble Supreme Court in case of Bharat Sanchar Nigam Ltd. vs. Union of India 282 ITR 273 as also observed in paras 85 and 86 which are reproduced as under:- “85. In that case Escotal was admittedly engaged in selling cellular telephone instruments, SIM cards and other accessories and was also paying Central sales tax and sales tax under the Kerala General Sales Tax Act, 1963, as applicable. The question was one of the valuation of th…

M/S Bharti Airtel Limited, Chandigarh vs. ITO TDS-II, Chandigarh

In the result, the appeals of the assessee in ITA

ITA 340/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh30 May 2018AY 2009-10

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR

Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

…n account of the subscribers of the assessee company using service of other telecommunication subscribers to make calls, following the decision of the Hon'ble Supreme Court in the case of M/s Bharat Sanchar Nigam Ltd. & Another Vs. Union of India & Others, 282 ITR 273, wherein the providing of mobile connection was held to be in the nature of service contract. Ld.Counsel for the assesee thereafter pointed out that the Ld.CIT(A), while adjudicating the issue, noted that the issue of tax deduction at source on the domestic roaming charges had been examined by the Hon'ble Supreme Court in the case of CIT vs M/…

M/S Bharti Airtel Limited, Chandigarh vs. ACIT (TDS), Chandigarh

In the result, the appeals of the assessee in ITA

ITA 217/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh30 May 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR

Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

…n account of the subscribers of the assessee company using service of other telecommunication subscribers to make calls, following the decision of the Hon'ble Supreme Court in the case of M/s Bharat Sanchar Nigam Ltd. & Another Vs. Union of India & Others, 282 ITR 273, wherein the providing of mobile connection was held to be in the nature of service contract. Ld.Counsel for the assesee thereafter pointed out that the Ld.CIT(A), while adjudicating the issue, noted that the issue of tax deduction at source on the domestic roaming charges had been examined by the Hon'ble Supreme Court in the case of CIT vs M/…

M/S Bharti Airtel Limited, Chandigarh vs. ACIT (TDS), Chandigarh

In the result, the appeals of the assessee in ITA

ITA 216/CHANDI/2013[2007-08]Status: DisposedITAT Chandigarh30 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)

For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR

Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)

…n account of the subscribers of the assessee company using service of other telecommunication subscribers to make calls, following the decision of the Hon'ble Supreme Court in the case of M/s Bharat Sanchar Nigam Ltd. & Another Vs. Union of India & Others, 282 ITR 273, wherein the providing of mobile connection was held to be in the nature of service contract. Ld.Counsel for the assesee thereafter pointed out that the Ld.CIT(A), while adjudicating the issue, noted that the issue of tax deduction at source on the domestic roaming charges had been examined by the Hon'ble Supreme Court in the case of CIT vs M/…

Shri Virendra Kumar Jain, Tonk vs. Income Tax Officer, Tonk

In the result, appeal of the assessee is allowed

ITA 970/JPR/2017[2008-09]Status: DisposedITAT Jaipur23 May 2018AY 2008-09

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri K.C. Gupta (JCIT)

Section 40

…would also not under obligation to deduct TDS. However, the said decision is only on the issue of sale Sim cards and therefore, will not applicable in the case of the assessee. The Hon’ble Supreme Court in case of Bharat Sanchar Nigam Ltd. vs. Union of India 282 ITR 273 as also observed in paras 85 and 86 which are reproduced as under:- “85. In that case Escotal was admittedly engaged in selling cellular telephone instruments, SIM cards and other accessories and was also paying Central sales tax and sales tax under the Kerala General Sales Tax Act, 1963, as applicable. The question was one of the valuation of t…