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

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 581/BANG/2017[2007-08]Status: DisposedITAT Bangalore19 Apr 2018AY 2007-08

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…

Bharat Sanchar Nigam Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 920/Del./2017 Assessment Year: 2009-10 Bharat Sanchar Nigam Ltd., vs. Addl. CIT, Range -4, Taxation Sector, 1st floor, Bharat New Delhi. Sanchar Bhawan, Janpath, New Delhi. (PAN- AABCB5576G) (Appellant) (Respondent) Appellant by Sh. Tarandeep Singh, C.A. Respondent by Smt. Aparna Karan, CIT/DR Date of Hearing 16.08.2017 Date of Pronouncement 25.10.2017 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-35, Ne…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 755/CHNY/2017[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Mobile Services Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 754/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 377/CHNY/2015[2014-15]Status: DisposedITAT Chennai21 Sept 2017AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2015[2013-14]Status: DisposedITAT Chennai21 Sept 2017AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 2804/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone Cellular Limited, Coimbatore vs. ACIT, Coimbatore

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1644/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1415/CHNY/2014[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

Vodafone South Limited, Chennai vs. ITO TDS, Chennai

In the result, all the appeal filed by the assessee are partly allowed for statistical purposes

ITA 1414/CHNY/2014[2011-12]Status: DisposedITAT Chennai21 Sept 2017AY 2011-12

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri Salil Kapoor, Advocate
Section 131Section 133ASection 194HSection 201Section 201(1)

…आयकर अपील"य अ"धकरण, “डी” "यायपीठ, चे"नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I.T.A. Nos. 2804 & 1644/Mds/2014 & 376 & 377/Mds/2015 Assessment Years: 2011-12, 2010-11, 2013-14 & 2014-15 M/s. Vodafone Cellular Limited, The Deputy Commissioner of [Formerly Vodafone Essar Cellular Ltd.] Vs. Income Tax, 1045-1046, Avinashi Road, TDS Circle, Coimbatore 641 018, Tamil Nadu. Coimbatore. [PAN: AAACB8614L] (अपीलाथ" /Appellant) (""यथ"/Resp…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl CIT, Bharti Crescent, 1, Vs. Range-2, CR Building, IP Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi PAN:AAACB2894G (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Sh. Rohit Jain, Adv Ms. Deepashree Rao, CA Revenue by: Sh. NC Swain, CIT DR (OS…