Bharati Airtel Ltd. v. DCIT

52 Taxmann.com 31High Court2014#1595 most cited

What is Bharati Airtel Ltd. v. DCIT authority for?

Discounts allowed on bulk sale of SUKs and RCVs by a company to its distributors do not attract the provisions of Section 194H as it does not create an agency relationship, but rather a principal-to-principal sale.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Bharati Airtel Ltd. v. DCIT · Section 194H · TDS · discounts · bulk sale · distributors · agency relationship · principal to principal

Issues it is cited on

section 40a(i)section 192(1)section 194hcontemporaneous datasection 92c(2)section 4(1)section 193interest under section 201(1a)multiple year datasection 201(1a)disallowance under section 40(a)(ia)resulting company

Judgments citing Bharati Airtel Ltd. v. DCIT

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)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(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)) & ITA No.965 to 970/Ind/2019 (Assessment Year:2016-17(Q-3) & 2017-18(Q-2,Q-3,Q-4) A.Y.2018-19(Q-3 & Q-4)) & ITA No.1004 to 1006/Ind/2019 (Assessment Year:2007-08 to 2009-10 & ITANos.168 to 170/Ind/2018 Assessment Years:2016-17(Q-1) 2015-16 (Q-4) 2016-17(Q-2) & ITANos.265/Ind…

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)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITANo.513/Ind/2014 & Assessment Years:2010-11 & 2009-10) M/s. Bharti Airtel Limited ITO-(TDS) Metro Tower, 3rd & 4th Indore Floor, Scheme No.54, Vs. Near Vijay Nagar Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2894 G Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 16.05.2023 Date of Pronouncement 25.05.2023 O R D E R Per Bench: These two appea…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Bharat 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 Assessee by : Sh. Tarandeep Singh, Adv Revenue by: Sh. Sukesh Kumar Jain, CIT DR Date of Hearing 15/02/2023 Date of pronouncement 20/02/2023 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 30.01.2017 of Ld. Commissioner of Income Tax…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/s.Dell International Services The Additional Commissioner India Private Limited of Income-tax (LTU) v. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. PAN : AAACH1925Q. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Advocate Respondent by : Sri.Praveen Karanth, CIT-DR Date of Pronouncement : 20.01.2023 Date of Hearing : 13.01.2023 O R D E R Per George George K, JM…

Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Dell International Services India Pvt Ltd, Bangalore

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 134/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Joint Commisssioner of Income Tax Ltu, Bangalore

In the result, the appeal of the assessee is partly allowed and the revenue’s appeal is allowed for statistical purposes

ITA 2834/BANG/2017[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2834/Bang/2017 Assessment year : 2012-13 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), No.12/1, 12/2A, 13/1A, Divyashree Greens, Koramangala Inner Ring Road, Domlur Post, Bangalore – 560 071. PAN : AAACH1925Q APPELLANT RESPONDENT IT(TP)A No.134/Bang/2018 Assessment year : 2012-13 The Joint Commissioner of Vs. M/s.Dell International Service…

Dell International Services India Private Limited, Bangalore vs. JCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 642/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.641/Bang/2016 Assessment year : 2011-12 The Joint Commissioner of Vs. M/s.Dell International Services Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Bangalore – 560 071. PAN : AAACH 1925Q APPELLANT RESPONDENT IT(TP)A No.642/Bang/2016 Assessment year : 2011-12 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India…

JCIT, Bangalore vs. M/S Dell International Services India Pvt. Ltd., Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 641/BANG/2016[2011-12]Status: DisposedITAT Bangalore11 Nov 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Sri.Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.641/Bang/2016 Assessment year : 2011-12 The Joint Commissioner of Vs. M/s.Dell International Services Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Bangalore – 560 071. PAN : AAACH 1925Q APPELLANT RESPONDENT IT(TP)A No.642/Bang/2016 Assessment year : 2011-12 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India…

Dell India Private Ltd., Bangalore vs. JCIT, Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 562/BANG/2015[2010-11]Status: DisposedITAT Bangalore18 Aug 2022AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, Senior AdvocateFor Respondent: Shri Praveen Karanth, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.562/Bang/2015 Assessment year : 2010-11 M/s.Dell International Services Vs. The Joint Commissioner of Income Tax, LTU, India Private Limited, Bangalore. (for the merged entity Dell India Private Limited), Divyashree Gardens, No.12/1, 12/2A, 13/1A, Challghatta Village, Varthur Hobli, Bangalore – 560 071. PAN : AABCD 8839L APPELLANT RESPONDENT IT(TP)A No.400/Bang/2015 Assessment year : 2010-11 The Joint Commissioner of Vs. M/s.Dell International Services Inco…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2926/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

ACIT, Delhi vs. M/S. Unitech Wireless Tamilnadu Pvt. Ltd., New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2925/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi31 May 2022

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2356/DEL/2015[2011-12]Status: DisposedITAT Delhi31 May 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

M/S. Unitech Wireless (Tamilnadu) Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

ITA 2355/DEL/2015[2010-11]Status: DisposedITAT Delhi31 May 2022AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Deepak Chopra, Adv. &For Respondent: Sh. H. K. Choudhary, CIT DR
Section 133ASection 194HSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2355/Del/2015 : Asstt. Year : 2010-11 ITA No. 2356/Del/2015 : Asstt. Year : 2011-12 Unitech Wireless (Tamil Nadu) Pvt. Ltd., Vs ACIT, The Master Piece Building, Golf Course Circle-78(1), Road, Sector-54, Gurgaon, New Delhi-110092 Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAACU9188Q ITA No. 2925/Del/2015 : Asstt. Year : 2011-12 ITA No. 2926/Del/2015 : Asstt. Year : 2012-13 ACIT, Vs Unitech Wireless (Tamil Nadu) Pvt. Ltd., Circle-78(1), Basement, 6, Community C…

Axa France Vie, Delhi vs. ACIT, Circle Int. Taxation 1(1)(1), Delhi

In the result, the appeal of the assessee stands allowed

ITA 439/DEL/2022[2018-19]Status: DisposedITAT Delhi13 May 2022AY 2018-19

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2018-19]

Section 144CSection 144C(5)Section 194DSection 201(1)Section 234ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER [Assessment Year: 2018-19] AXA France Vie, Assistant Commissioner of Income 5th Floor, Office Tower, Tax, District Centre, Vs Circle Int. Taxation-1(1)(1), Saket, Select City Walk, Plot New Delhi No.A-3, New Delhi-110017 PAN-AAPCA9799J Assessee Revenue Stay Application No.112/Del/2022 (Arising out of ITA No.439/DEL/2022) [Assessment Year: 2018-19] AXA France Vie, Assistant Commissioner of Income 5th Floor, Office Tower, Tax, District Centre, Vs Circle Int. Taxat…

Shri Amit Kumar Shivhare, Korea vs. Income Tax Officer 2(3), Bilaspur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 198/RPR/2017[2008-09]Status: DisposedITAT Raipur09 May 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 198/Rpr/2017 "नधा"रणवष" / Assessment Year : 2008-09 Shri Amit Kumar Shivhare, Prop. M/S. Amit Infotech, Main Chowk, Baikunthpur, P.O. Baikunthpur, Dist. Korea (C.G.) Pan : Bdzps8815C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-2(3), Bilaspur (C.G.) ……""यथ" / Respondent Assessee By :Shri G.S. Agrawal, Ar Revenue By :Shri G. N Singh, Dr

For Appellant: Shri G.S. Agrawal, ARFor Respondent: Shri G. N Singh, DR
Section 143(3)Section 194HSection 40

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 198/RPR/2017 "नधा"रणवष" / Assessment Year : 2008-09 Shri Amit Kumar Shivhare, Prop. M/s. Amit Infotech, Main Chowk, Baikunthpur, P.O. Baikunthpur, Dist. Korea (C.G.) PAN : BDZPS8815C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-2(3), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by :Shri G.S. Agrawal, AR Revenue by :Shri G. N Singh, DR 2 Shri Amit Kumar Shivhare Vs. IT…

DCIT 8(3)(1), Mumbai vs. Tata Teleservices (Mah) Ltd, Navi Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3874/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, 8(3)(1) Vs. M/S Tata Teleservices Room No. 615, 6Th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, Ttc Industrial Mk Road, Mumbai Estate, Midc 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1458C Appellant .. Respondent Appellant By : Mr.Vinay Sinha.Dr Respondent By : Mr.Hiten Chande.Ar Date Of Hearing 04.04.2022 Date Of Pronouncement 18.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed U/S 143(3) & 250 Of The Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vinay Sinha.DRFor Respondent: Mr.Hiten Chande.AR
Section 143(3)Section 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DCIT, 8(3)(1) Vs. M/s Tata Teleservices Room No. 615, 6th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, TTC Industrial MK Road, Mumbai Estate, MIDC 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH1458C Appellant .. Respondent Appellant by : Mr.Vinay Sinha.DR Respondent by : Mr.Hiten Chande.AR Date of Hearing 04.04.2022 Date of Pronouncement 18.04.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the…

Income Tax Officer, Bangalore vs. M/S.Dell India Pvt.Ltd., Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell International Services India Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

Dell India P Ltd, Bangalore vs. Income Tax Officer(TDS), Ltu, Bangalore

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

M/S Herbalife International India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…