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

Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru vs. M/S Herbal Life International India Pvt Ltd, Bengaluru

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

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…

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

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

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…

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

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

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…

JCIT(OSD)(TDS), Circle, Panchkula vs. M/S Liberty Shoes Ltd., Karnal

In the result, the appeal of the Revenue is dismissed

ITA 268/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh20 Oct 2021AY 2017-18

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Satish Kumar Goel, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 133A(1)Section 144ASection 194CSection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 268/CHD/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner of Income M/s Liberty Shoes Ltd., बनाम 13th Mile Stone, Tax (OSD) (TDS) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal TAN NO: RTKL00664G अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT "नधा" रती क" ओर से/Assessee by : Sh. Satish Kumar Goel, Advocate सुनवाई क"…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.118, 119, 120, 2466 & 2467/DEL/2019 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11 & 2011-12 Vodafone Idea Ltd. (earlier v. ITO, TDS, known as Vodafone Mobile Karnal Services Ltd.) A-19, Vodafone Delhi Office, Mohan Cooperative, Mathura Road, New Delhi. TAN/PAN: AAACB2100P (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Adv. & Ms. Manasvini Bajpai, Adv. Respondent by: Ms. Sulekha Verma, CIT-DR Date of hearing: 04 12 2020 Date of pronoun…

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

In the result, appeals filed by the revenue for assessment years 2012-2013

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 & Assessment Year: 2013-2014 The Dy. Commissioner of Income M/s Tata Teleservices Tax- 8(3)(1), (Mah.) Ltd., Room No. 615, 6th Floor, D-26, TTC Industrial Aaykar Bhavan, M.K. Road, Vs. Estate, MIDC Sanpada, Mumbai - 400020 Navi Mumbai - 400703 PAN: AAACH1458C (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Hiten Chande (AR) Date of Hearing: 29/01/2020 Date of Pronouncement: 31/01/2020 O R D E R PER RAM LAL NEGI, JM These appe…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER DCIT, Vs. Sistema Shyam Teleservices Circle-5(1), Ltd, New Delhi A-60, Naraina Industrial Area, Phase-I, New Delhi PAN: AACCS1709H (Appellant) (Respondent) Revenue by : Shri N.K. Bansal, Sr. DR Assessee by: Shri Alok Vasant, CA Date of Hearing 20/02/2019 Date of pronouncement 15/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the the learned deputy Commissioner of income tax, circle – 51 (1), New Delhi for the financial year 2009 – 10 (asses…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2207/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 1942, 2206 & 2207/Bang/2018 Financial Years : 2011-12(3rd & 4th Quarters) & 2012-13 The Assistant Commissioner M/s. Idea Cellular Ltd., of Income-tax (TDS), No. 75, Richmond Road, vs. Circle – 2 (1), Bangalore – 560 025. TAN: BLRM01952G Bangalore. APPELLANT RESPONDENT Appellant by : Shri R.N. Siddappaji, Addl. CIT (DR) Respondent by : Shri Ronak G. Doshi, CA Date of hearing : 06.02.2019 Date of Pronouncement : 08.02.2019 O R D E R Per Shri A.K. Garodia,…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 2206/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 1942, 2206 & 2207/Bang/2018 Financial Years : 2011-12(3rd & 4th Quarters) & 2012-13 The Assistant Commissioner M/s. Idea Cellular Ltd., of Income-tax (TDS), No. 75, Richmond Road, vs. Circle – 2 (1), Bangalore – 560 025. TAN: BLRM01952G Bangalore. APPELLANT RESPONDENT Appellant by : Shri R.N. Siddappaji, Addl. CIT (DR) Respondent by : Shri Ronak G. Doshi, CA Date of hearing : 06.02.2019 Date of Pronouncement : 08.02.2019 O R D E R Per Shri A.K. Garodia,…

Assistant Commissioner of Income Tax (TDS) Circle-2(1), Bangalore vs. M/S Idea Cellular Limited, Bangalore

In the result, all the three appeals filed by the revenue are dismissed

ITA 1942/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos. 1942, 2206 & 2207/Bang/2018 Financial Years : 2011-12(3rd & 4th Quarters) & 2012-13 The Assistant Commissioner M/s. Idea Cellular Ltd., of Income-tax (TDS), No. 75, Richmond Road, vs. Circle – 2 (1), Bangalore – 560 025. TAN: BLRM01952G Bangalore. APPELLANT RESPONDENT Appellant by : Shri R.N. Siddappaji, Addl. CIT (DR) Respondent by : Shri Ronak G. Doshi, CA Date of hearing : 06.02.2019 Date of Pronouncement : 08.02.2019 O R D E R Per Shri A.K. Garodia,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/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) Appell…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/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) Appell…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS.ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/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) Appell…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 636/BANG/2017[2011-12]Status: DisposedITAT Bangalore19 Apr 2018AY 2011-12

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 622/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Apr 2018AY 2012-13

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…

M/S. Delhi International Airport Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appealsof the assessee are partly allowed

ITA 596/BANG/2017[2013-14]Status: DisposedITAT Bangalore19 Apr 2018AY 2013-14

Bench: Shri Sunil Kumar Yadavand Shri. Jason P Boaz

For Appellant: Shri. Sunil Jain, CAFor Respondent: Smt. Vandana Sagar
Section 143(3)Section 14ASection 153ASection 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBERAND SHRI. JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.581, 596, 622, 636/Bang/2017 Assessment years : 2007-08, 2011-12, 2012-13, 2013-14 M/s. Delhi International The Deputy Commissioner of Airport Pvt. Ltd., Income Tax, No.25/1, Skip House, Central Circle 2(2), Vs. Museum Road, Bengaluru. Bengaluru – 560 025. PAN : AACCD 3570 F APPELLANT RESPONDENT Assessee by : Shri. Sunil Jain, CA Revenue by : Smt. Vandana Sagar Date of hearing : 19.01.2018 Date of Pronouncement : 19.04.2018 O R D E R Per Sunil Kumar Yadav, Ju…