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

Section 194H of the Income Tax Act, 1961, is not applicable on the discount extended to distributors of pre-paid services, as the distributor does not earn income at the time of purchasing pre-paid cards from the assessee. The assessee is not in possession of any income belonging to the distributor at that point.

How many judgments cite Bharti Airtel Ltd. v. DCIT?

139 judgments on BharatTax cite Bharti Airtel Ltd. v. DCIT (372 ITR 33), spanning 2015 to 2025.

Which sections of the Income Tax Act does Bharti Airtel Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 40(a)(ia), Section 194H, Section 35ABB, Section 37(1), Section 271(1)(c), Section 143(3).

Bharti Airtel Ltd. v. DCIT (372 ITR 33)

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

In the result, appeals of assessee are allowed

ITA 408/IND/2018[08-09]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above menti…

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

In the result, appeals of assessee are allowed

ITA 407/IND/2018[07-08]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 271Section 271CSection 273BSection 275(1)(a)

…of decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) 9. It is clear from the above menti…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 269/IND/2018[13-14]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…f decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 &…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 268/IND/2018[12-13]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…f decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 &…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 267/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…f decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 &…

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

In the result, appeals of assessee are allowed

ITA 266/IND/2018[11-12]Status: DisposedITAT Indore03 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

Section 194HSection 201Section 271Section 271C

…f decisions of this Tribunal there are divergent views of Hon’ble High courts on this issue of liability of the assessee to deduct tax u/s 194H, some of those decisions are as under: In favour of the assessee (i).Bharti Airtel Ltd. Vs. DCIT Bangalore (2015) 372 ITR 33 (Karnataka) (ii). Hindustan Coca Cola Beverage P. Ltd. Vs. CIT (2018) 402 ITR 539 (Rajasthan) (iii). CIT vs. Dex Travel P. Ltd. 172 Taxman 142 (Delhi) In favour of the Revenue (i).Bharti Cellular ltd. Vs. AcIT (2011) 244 ITR 185 (Calcutta) (ii). Vodafone Essar Cellular ltd. Vs. AcIT (2011) 332 ITR 255 (Kerala) Page 5 of 11 ITA No.261/Ind/2018 &…

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 3425/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Feb 2023AY 2009-10

Bench: The Ld. Cit(A) Is Interconnected With Ground No.Ii. Hence, They Are Taken Up Together For Disposal.

Section 143(3)Section 194HSection 40Section 40a

…nism fails in this case. In this regard, we find that the ld. AR rightly placed reliance on the decision of Hon‟ble Karnataka High Court in 7 M/s. Vodafone Idea Ltd.,(As successor to Spice Communications Ltd.) the case of Bharti Airtel Ltd vs DCIT reported in 372 ITR 33 (Kar) wherein it was held as under:- 62. In the appeals before us, the assessees sell prepaid cards/vouchers to the distributors. At the time of the assessee selling these pre-paid cards for a consideration to the distributor, the distributor does not earn any income. In fact, rather than earning income, distributors incur expenditure for the purc…

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)

…relationship between BSNL and Distributors / Franchisees was on principal to principal basis and hence TDS was not deductible. In support of its claim the appellant relied upon the decision of Karnataka High Court in the case of Bharti Airtel Ltd. reported in 372 ITR 33 (Kar). The Ld. AO, however, was not convinced by the submissions made by the appellant and in his order of assessment he rejected the claim of the assessee by, observing as under:- "The submissions of the assessee have been considered and are discussed here under :- The assessee‟s contention that that distributor margin is in the nature of „discou…

DCIT, C-11(1), New Delhi vs. Hero Motocorp Ltd., New Delhi

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

…ndered after the order passed by the Tribunal also reiterated the aforesaid legal positions: - Ahmedabad Stamp Vendor Association v. Union of India [2002] 257 ITR 202 - affirmed by the Hon’ble Supreme Court in 348 ITR 378. - Bharti Airtel Ltd. v. DCIT: [2015] 372 ITR 33 (Karnataka HC) - PCIT v. Gujarat Narmada Valley Fertilizer And Chemicals Ltd.: [2019] 266 Taxman 19 (Gujarat)(MAG) - CIT (TDS) v. OCM India Ltd. - [2018] 408 ITR 369 (P&H) - Hindustan Coca Cola Beverages (P.) Ltd. v. CIT: [2018] 402 ITR 539 (Raj. HC) Without prejudice to the above, it is submitted that the assessing officer erred in disallowing 10…

M/S Subex Ltd vs. The Deputy Commissioner

Appeal is allowed

ITA/787/2017HC Karnataka22 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 10Section 143(3)Section 260Section 92

…of invoice which would be approved by the assessee could vary substantially. If tax were to be deducted at the year end, then it would 7[2009] 312 ITR 225 (SC) 8[2010] 327 ITR 456 (SC) 9[2015] 372 ITR 33 (Kar) 10Double Taxation Avoidance Agreement. I.T.A No.787/2017 7 result in higher/lower deduction of taxes payable at a later stage. Therefore, in the absence of definite credit to the account of the pa…

Idea Cellular Ltd, Mumbai vs. DCIT 3(2), Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2285/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09

Section 143(3)Section 194HSection 40

…assessee u/s.194H of the Act. Hence, the entire TDS computation mechanism fails in this case. In this regard, we find that the ld. AR rightly placed reliance on the decision of Hon‟ble Karnataka High Court in the case of Bharti Airtel Ltd vs DCIT reported in 372 ITR 33 (Kar) wherein it was held as under:- 62. In the appeals before us, the assessees sell prepaid cards/vouchers to the distributors. At the time of the assessee selling these pre-paid cards for a consideration to the distributor, the distributor does not earn any income. In fact, rather than earning income, distributors incur expenditure for the purc…

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09

Section 143(3)Section 194HSection 40

…assessee u/s.194H of the Act. Hence, the entire TDS computation mechanism fails in this case. In this regard, we find that the ld. AR rightly placed reliance on the decision of Hon‟ble Karnataka High Court in the case of Bharti Airtel Ltd vs DCIT reported in 372 ITR 33 (Kar) wherein it was held as under:- 62. In the appeals before us, the assessees sell prepaid cards/vouchers to the distributors. At the time of the assessee selling these pre-paid cards for a consideration to the distributor, the distributor does not earn any income. In fact, rather than earning income, distributors incur expenditure for the purc…

M/S Dickson Electronics, Srinagar vs. Income Tax Officer Ward -3(1), Srinagar

In the result, ground of assessee related addition of interest amount to

ITA 33/ASR/2018[2013-14]Status: DisposedITAT Amritsar27 Jul 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Manpreet Singh Duggal, Sr DR

Section 143(3)Section 194HSection 201Section 250(6)Section 40

…oned judgment in para 2 is extracted as follows: “2. As before the Authorities below, the assesse maintains that the PR was not liable to deduct tax at source under section 194H of the Act. The assesse has placed reliance on ‘Bharti Airtel Limited vs. DCIT’, 372 ITR 33 Karnataka, wherein, while holding that the contention precedent for deduction of tax at source concerning commission paid on sale of M/s. Dickson Electronics, Srinagar Asstt Year 2013-14 prepaid Sim Card to distributors, is that income shall have accrued and that where there is no accrual of income, tax is not taxable on discount allowed to distri…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune

Appeals are dismissed in above terms

ITA 735/PUN/2019[2016-17]Status: DisposedITAT Pune27 Jul 2022AY 2016-17

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune

Appeals are dismissed in above terms

ITA 732/PUN/2019[2015-16]Status: DisposedITAT Pune27 Jul 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Appeals are dismissed in above terms

ITA 731/PUN/2019[2014-15]Status: DisposedITAT Pune27 Jul 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Appeals are dismissed in above terms

ITA 729/PUN/2019[2013-14]Status: DisposedITAT Pune27 Jul 2022AY 2013-14

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Appeals are dismissed in above terms

ITA 734/PUN/2019[2016-17]Status: DisposedITAT Pune27 Jul 2022AY 2016-17

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Appeals are dismissed in above terms

ITA 733/PUN/2019[2015-16]Status: DisposedITAT Pune27 Jul 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune

Appeals are dismissed in above terms

ITA 730/PUN/2019[2014-15]Status: DisposedITAT Pune27 Jul 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.729 To 735/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

For Appellant: Shri Ronak DoshiFor Respondent: Shri Sardar Singh Meena

Section 194HSection 201Section 201(1)

…o 2011-12 as well as by the other benches of the Hon‟ble Tribunal. It was further submitted that the directions of the Hon‟ble Tribunal are in line with the principle enunciated by the Hon‟ble Karnataka High Court in the case of Bharti Airtel Limited Vs DCIT (372 ITR 33), which has been specifically followed/ cited by it. Therefore, considering that the relationship between the Company and the pre-paid distributors is that of „Principal to Principal‟ which has also been accepted by the Hon‟ble Court/ Tribunal, the issue of non-applicability of withholding tax provision on discount extended by the Company to its p…

Bharti Airtel Ltd. v. DCIT

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

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Bharti Airtel Ltd. v. DCIT

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

M/S Bharti Airtel Limited, Indore vs. JCIT TDS, Indore

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

Idea Cellular Limited, Indore vs. JCIT TDS Indore, Indore

Idea Cellular Limited (As Successor to Spice Communications Limited), Mumbai vs. Dy. CIT, Circle- 3(2), Mumbai

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

DCIT, C-11(1), New Delhi vs. Hero Motocorp Ltd., New Delhi

M/S Subex Ltd vs. The Deputy Commissioner

Idea Cellular Ltd, Mumbai vs. DCIT 3(2), Mumbai

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

M/S Dickson Electronics, Srinagar vs. Income Tax Officer Ward -3(1), Srinagar

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Vodafone Mobile Services Ltd), Pune

Deputy Commissioner of Income-Tax, TDS, Pune vs. M/S. Vodafone Idea Ltd, (Previously Known As Idea Cellular Ltd), Pune