Bharati Cellular Ltd. v. ACIT

12 Taxmann.com 30High Court2011#4856 most cited

What is Bharati Cellular Ltd. v. ACIT authority for?

A High Court decision on the applicability of TDS provisions and consequential interest is considered by the Tribunal in the context of divergent High Court views.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

Bharati Cellular Ltd. v. ACIT · section 194h · section 201(1a) · assessee in default · section 201(1) · company · India · business · document · interest · TDS

Issues it is cited on

section 194hsection 201(1a)assessee in defaultsection 201(1)section 194section 19companyindiabusinessdocumentinterest

Judgments citing Bharati Cellular Ltd. v. ACIT

M/S. IDEA CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

In the result, the appeal of assessee is allowed for statistical purposes

ITA 758/IND/2013[2010-11]Status: DisposedITAT Indore22 Nov 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Vodafone Idea Ltd. Ito (Tds)-Ii (Formerly Known As M/S. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 22.11.2023

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 M/s. Vodafone Idea Ltd. ITO (TDS)-II (formerly known as M/s. Indore Idea Cellular Ltd.) Vs. 139-140 Electronics Complex Pardeshipura, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB 2100P Assessee by Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv Revenue by Ms. Simran Bhullar, CIT-DR Date of Hearing 21.11.2023 Date of Pronouncement 22.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal of the assessee is direc…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 970/IND/2019[2018-19 (Q 4)]Status: DisposedITAT 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…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 969/IND/2019[2018-19 (Q-3)]Status: DisposedITAT 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…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 968/IND/2019[2017-18 (Q-4)]Status: DisposedITAT 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…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 967/IND/2019[2017-18 (Q-3)]Status: DisposedITAT 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…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 966/IND/2019[2017-18 (Q 2)]Status: DisposedITAT 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…

VODAFONE IDEA LTD. FORMERLY IDEA CELLULAR LTD.),INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 965/IND/2019[2016-17 (Q-3)]Status: DisposedITAT 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. DEPUTY COMMISSIONER OF INCOME TAX-TDS, INDORE

In the result, appeals of assessee are allowed for statistical purposes

ITA 65/IND/2018[2009-10]Status: DisposedITAT Indore25 May 2023AY 2009-10

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…

IDEA CELLULAR LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX TDS , INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 309/IND/2018[2014-15 (Q4)]Status: DisposedITAT 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…

IDEA CELLULAR LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX TDS , INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 308/IND/2018[2014-15n(Q1-Q3)]Status: DisposedITAT 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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 172/IND/2018[2017-18 ( Ist 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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 171/IND/2018[2015-16 ( !st & 2nd 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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 170/IND/2018[16-17 ( 2nd Qtr)]Status: DisposedITAT 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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 169/IND/2018[2015-16 ( 4rth Qtr)]Status: DisposedITAT 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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 168/IND/2018[2016-17]Status: DisposedITAT Indore25 May 2023AY 2016-17

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…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

In the result, These appeals of assessee are allowed for statistical purposes

ITA 167/IND/2018[2015-16 ( 3rd 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…

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…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3972/MUM/2014[2010-11]Status: DisposedITAT Mumbai10 Sept 2020AY 2010-11

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

DCIT 7(3), MUMBAI vs. TATA SKY LTD, MUMBAI

In the result, the appeals of the assessee for the Asst

ITA 3971/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 3214/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3215/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner Of Unit 301, To 305, 3 Rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [Now Assistant Vs. Kalina, Santacruz (East), Commissioner Of Income – Mumbai-400 098 Tax, Range 16(1)] Mumbai .. (P`%Yaqaai- / Respondent) (Apilaaqai- / Appellant) स्थायी लेखा िं./Pan No. Aagcs9294M Aayakr Apila Sam./ Ita No. 3971/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 3972/Mum/2014 (Inaqa-Arna Baya- / Assessment Year 2010-11) The Dy. Commissioner Of M/S Tata Sky Ltd. Income Tax 7(3) 34D Floor, C-1, Wadia 6Th Room No. 615, Floor, International Centre, Vs. Aayakar Bhavan, M.K. Road, (Bombay Dyeing), Mumbai-400 020 Pandurang Budhkar Marg, Worli, Mumbi-400 025 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) अपीलाथी की ओर े / Appellant By : Shri J D Mistry, Senior Advocate प्रत्यथी की ओर े / Respondent By : Shri R Manjunatha Swamy, Cit-Dr ुनवाई की तारीख / Date Of Hearing: 29-07-2020 घोषणा की तारीख / Date Of Pronouncement : 10-09-2020

For Appellant: Shri J D Mistry, Senior AdvocateFor Respondent: Shri R Manjunatha Swamy
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं श्री जी. मिंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 3214/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 3215/Mum/2014 (inaQa-arNa baYa- / Assessment Year 2010-11) Tata Sky Limited The Asst. Commissioner of Unit 301, to 305, 3 rd Floor, Income Tax, Circle 7(3), Windsor, Off C.S.T. Road, [now Assistant Vs. Kalina, Santacruz (East), Commissioner of Income – Mumbai-400 098 tax, Range 16…

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