Bharti Airtel Ltd. v. DCIT

372 ITR 33High Court2015#728 most cited

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.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Bharti Airtel Ltd v DCIT · 372 ITR 33 · section 194H · TDS · prepaid cards · discount to distributors · principal and agent · disallowance u/s 40(a)(ia)

Sections most often in play

Section 40(a)(ia)Section 194HSection 35ABBSection 37(1)Section 271(1)(c)Section 143(3)Section 35ABASection 263
Read the full judgment

Issues it is cited on

section 35abbsection 272bbbsection 271bbsection 272aasection 271fbsection 272bbsection 194hsection 35ddsection 271casection 272bsection 271basection 271fa

Judgments citing Bharti Airtel Ltd. v. DCIT

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

…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 :- (i) The assessee’s contention that the distributor margin is in the nature of ‘dis…

Chocopack Enterprises, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 821/JPR/2016[2011-12]Status: DisposedITAT Jaipur13 Oct 2017AY 2011-12
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Raj Mehara (J.CIT)
Section 194HSection 40

…above discount on sale as per the scheme from time to time. He has reiterated the contentions raised before the authorities below. The ld. AR of the assessee has relied upon the decision of Hon’ble Karnataka High Court in case of Bharti Airtel Ltd. vs. CIT 372 ITR 33 and submitted that the Hon’ble High Court while dealing with identical issue has held that the distributors does not earn any income at the time of selling recharge cards/vouchers rather the distributor incurred expenditure for purchase of these cards and only after resale of those recharge cards the distributor would derive income at the time o…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

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)

…e against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 8 I.T.A. No. 2804/M/14 & ors. However, we find that the Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd. Vs. DCIT in 372 ITR 33 has held that sale of SIM cards/recharge coupons at discounted rate to distributors is not commission and therefore not liable to TDS under section 194H of the Act. While holding so, the Hon’ble High Court has distinguished the decision of the Hon’ble Kerala High Court in the case of Vodafone Essar Cellular Ltd. (supra), the decision of Hon’ble De…

Vodafone Spacetal Ltd, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 4/CTK/2014[2010-11]Status: DisposedITAT Cuttack11 Aug 2017AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…record and judicial decisions. The sole substantive ground raised by the assessee that the provisions of Section 194H is not applicable whereas the ld. AR drew our attention to the decision of Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd., 372 ITR 33 (Karnataka), wherein similar issue 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…

Vodafone Spacetel Limited, Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 308/CTK/2014[2012-13]Status: DisposedITAT Cuttack11 Aug 2017AY 2012-13

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…record and judicial decisions. The sole substantive ground raised by the assessee that the provisions of Section 194H is not applicable whereas the ld. AR drew our attention to the decision of Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd., 372 ITR 33 (Karnataka), wherein similar issue 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…

Vodafone Spacetel Limited, Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 307/CTK/2014[2011-12]Status: DisposedITAT Cuttack11 Aug 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…record and judicial decisions. The sole substantive ground raised by the assessee that the provisions of Section 194H is not applicable whereas the ld. AR drew our attention to the decision of Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd., 372 ITR 33 (Karnataka), wherein similar issue 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…

Vodafone Spacetal Ltd, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 3/CTK/2014[2009-10]Status: DisposedITAT Cuttack11 Aug 2017AY 2009-10

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…record and judicial decisions. The sole substantive ground raised by the assessee that the provisions of Section 194H is not applicable whereas the ld. AR drew our attention to the decision of Hon’ble Karnataka High Court in the case of Bharti Airtel Ltd., 372 ITR 33 (Karnataka), wherein similar issue 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…

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

…ale of a product in the form of pre-paid sim-card is, it is further submitted, a highly disputed and vexed legal issue. x. In the following cases, the Courts and various benches of the Tribunal have held that tax is not deductible: i. Bharti Airtel Ltd. DCIT: 372 ITR 33 (Kar) ii. Vodafone Essar Gujarat Ltd. vs. ACIT: 60 taxmann.com 214 (Ahd.) iii. Bharti Hexacom Ltd vs. ITO: 42 ITR(T) 686 (Jaipur) xi. A contrary view has however, been taken by the Delhi High Court in the case of CIT vs. Idea Cellular Ltd.: 325 ITR 148. The matter is pending consideration before the Hon'ble Supreme Court. xii. The aforesaid cleava…

Addl CIT 7(2), Mumbai vs. Reliance Communications Infrastructure Ltd, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 6726/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Mar 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 194HSection 40a

…"रलायंस कूमु"नकेशन इं"ा"""चर "ल"मटेड 1 Reliance Communications Infrastructure Ltd ITA No. 4677 /Mum/2014 आयकर अपीलीय अिधकरण “डी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी रिमत कोचर, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No. : 4677/Mum/2012 (Assessment year: 2007-08) ITA No. : 6726/Mum/2012 (Assessment year: 2008-09) "रलायंस कूमु"नकेशन इं"ा"""चर "ल"मटेड Vs ACIT-7(2)/DCIT 7(2), R.No. 624, Reliance Communications M K Road, Infrastructure Ltd, Mumbai -400 020 H Block, Dhirubhai A…

ACIT, Bangalore vs. M/S Idea Celluar Ltd., Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 758/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…d and therefore, the payment to distributors, who are acting as a link in the chain of service provider, cannot be a discount but the same is in the nature of commission. However, subsequently, the Hon'ble jurisdictional High Court in its decision reported in 372 ITR 33 (supra) has distinguished the finding of the Hon’ble Delhi High Court and held in paragraphs 56 to 65 as under: “56. In the Idea Cellular Limited’s case, the Delhi High Court proceeded on the footing that the assessee is providing the mobile phone service. It is the ultimate owner of the service system. The service is meant for public at large. T…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 651/BANG/2014[2012-13]Status: DisposedITAT Bangalore06 Nov 2015AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…d and therefore, the payment to distributors, who are acting as a link in the chain of service provider, cannot be a discount but the same is in the nature of commission. However, subsequently, the Hon'ble jurisdictional High Court in its decision reported in 372 ITR 33 (supra) has distinguished the finding of the Hon’ble Delhi High Court and held in paragraphs 56 to 65 as under: “56. In the Idea Cellular Limited’s case, the Delhi High Court proceeded on the footing that the assessee is providing the mobile phone service. It is the ultimate owner of the service system. The service is meant for public at large. T…

M/S Idea Cellular Limited, Bangalore vs. ACIT, Bangalore

In the result, the appeals of the assessee are allowed in part and the appeals of the revenue are dismissed

ITA 648/BANG/2014[2009-10]Status: DisposedITAT Bangalore06 Nov 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri Ronak G Doshi, CAFor Respondent: Shri Sunil Kumar Agarwala, JCIT(DR)
Section 133ASection 194HSection 194JSection 201(1)

…d and therefore, the payment to distributors, who are acting as a link in the chain of service provider, cannot be a discount but the same is in the nature of commission. However, subsequently, the Hon'ble jurisdictional High Court in its decision reported in 372 ITR 33 (supra) has distinguished the finding of the Hon’ble Delhi High Court and held in paragraphs 56 to 65 as under: “56. In the Idea Cellular Limited’s case, the Delhi High Court proceeded on the footing that the assessee is providing the mobile phone service. It is the ultimate owner of the service system. The service is meant for public at large. T…