Bharti Airtel Ltd. v. DCIT

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

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

…s issue. However, it is seen that the judgment of the Hon'ble Karnataka High Court in Bharti Airtel Ltd. & Ors v/s DClT, in ITAs no.637 & 644 of 2013, dated 14th August 2014, [2O14] 52 taxmann.com 31 |Karnataka)/[20l5] 228 Taxman 219 (Karnataka)(MAG.)/ [2015] 372 ITR 33 (Karnataka)/[2015] 274 CTR 213(Karnataka), wherein the assesses was also a party, in ITA no,158 of 2013, is in favour of the appellant. Relying on this decision, the 'D' Bench of the Assessment Years: 2012-13 and 2013-14 jurisdictional Tribunal has, in the case of the appellant, in ITA Nos 2043, 2044 & 2045/Mum/2014 for A.Y. 2009-10 to 2011-12, vi…

DCIT (TDS)-1(2), Mumbai vs. Dish Tv India Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri Saktijit Dey & Shri G. Manjunathadcit(It)-1(2) Vs. Dish Tv India Ltd. Room No.814,8Th Floor (Formerly Known As K.G.Mittal Hospital Building Videocon D2H Ltd.) Charni Road(West) Zone 5, Tfch Web Centre Mumbai-400 022 New Link Road Behram Baug Oshiwara, Jogeshwari (W) Mumbai-400 012

…the meaning of section 194H of the Act (ii) Whether, on the facts and in the circumstances of the case and in law the Ld,CIT(A) is justified in deciding the issue by relying upon the decision of Hon’ble Karnataka High Court in the case of 'Bharti Airtel Ltd, 372 ITR 33, as said decision of the Hon'ble Karnataka High Court has not been accepted by the Department and SLP has been filed before the Hon'ble Apex Court. (iii) Whether, on the facts and in the circumstances of the case and in law the Ld.CIT(A) is justified Jif deleting the interest u/s. 201(1A) of Rs.3,72,11,418/- raised u/s 201(1A) of the Act, on accou…

Idea Cellular Ltd, Mumbai vs. ITO (TDS) 1(2)(4), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Rajesh Kumarita No. 3785/Mum/2016 For (Assessment Year 2012-13) M/S. Vodafone Idea Ltd. Ito (Tds)-1(2)(4), (Formerly Known As Idea 803, K.G. Mittal Ayurvedic Cellular Ltd.), Skyline Icon, Vs. Hospital Building, 1St Floor, 86/92 Andheri Kurla Charni Road (W), Road, Marol Naka, Andheri Mumbai-400002. (E), Mumbai-400059. Pan: Aaacb2100P Appellant Respondent

…there is no decision of jurisdictional High Court on the similar issue. It was further submitted that Karnataka and Rajasthan High Courts, after considering the decision, which are against the assessee held the issue in favour of the assessee in Bharti Airtel 372 ITR 33 (Kar), Idea Cellular 402 ITR 439 (Raj). 9. The Ld.AR finally submits that since no decision of jurisdictional High Court is available on the issue so far, the decision favourable to assessee must be considered as per the decision of Hon’ble Supreme Court in CIT vs Vegetable Products 88 ITR 192(SC). 10. On the other, the Ld. DR for the revenue supp…

Tata Sky Ltd., Mumbai vs. A.C.I.T.(TDS) RG.3(1), Mumbai

In the result, the assessee’s appeal is allowed and the Revenue’s appeal stands

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

…ntries passed by the assessee regarding discount cannot be considered in the nature of commission liable u/s. 194H. In this regard he referred to scheme of entries. 25. In this regard the ld. counsel for the assessee referred to Bharti Airtel Ltd. vs. DCIT (372 ITR 33). He referred to the decision of Hon'ble High Court and submitted that the matter may be remitted back to the assessing authority only to find out how the books are maintained and how the sale price and the sale discount is treated and whether the sale discount is reflected in their books. If accounts are not reflected as set out above section 1…