Bharti Airtel Ltd. v. Dy. CIT

228 Taxmann 219High Court2015#9775 most cited
11

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

Issues it is cited on

section 192(1)section 40a(i)section 4(1)section 193multiple year datacaptive service providersection 92c(2)disallowance under section 40(a)(ia)section 194hsection 197working capital adjustmentright to receive

Judgments citing Bharti Airtel Ltd. v. Dy. CIT

MD. NABIRUL ISLAM,MURSHIDABAD vs. D.C.I.T., CIRCLE - 42, MURSHIDABAD, MURSHIDABAD

In the result, the appeal of the assessee stands allowed

ITA 43/KOL/2023[2013-2014]Status: DisposedITAT Kolkata02 Aug 2023AY 2013-2014

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.43/Kol/2023 Assessment Year: 2013-14 Md. Nabirul Islam……………...................................................……Appellant Purapara, Raghunathpur, Jangipur, Murshidabad-742201. [Pan: Abkpi1550Q] Vs. Dcit, Circle-42, Murshidabad...................……........……...…..…..Respondent Appearances By: Shri Sonam Bajoria, Fca, Appeared On Behalf Of The Appellant. Shri Sudip Kr. Bandyopadhyay, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 27, 2023 Date Of Pronouncing The Order : August 02, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.11.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is As To Whether Tax At Source (Tds) Was Liable To Be Deducted U/S 194 Of The Income Tax Act On The Discount Allowed To Retailers By The Assessee Dealer/Distributors On Sale Of Prepaid Sim Cards/Mobile Recharge Cards & Whether The Lower Authorities Were Justified In Making Disallowance U/S 40(A)(Ia) Of The Act

Section 194Section 194HSection 201Section 250Section 40

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.43/Kol/2023 Assessment year: 2013-14 Md. Nabirul Islam……………...................................................……Appellant Purapara, Raghunathpur, Jangipur, Murshidabad-742201. [PAN: ABKPI1550Q] vs. DCIT, Circle-42, Murshidabad...................……........……...…..…..Respondent Appearances by: Shri Sonam Bajoria, FCA, appeared on behalf of the appellant. Shri Sudip K…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Bharat 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 Assessee by : Sh. Tarandeep Singh, Adv Revenue by: Sh. Sukesh Kumar Jain, CIT DR Date of Hearing 15/02/2023 Date of pronouncement 20/02/2023 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The appeal has been preferred by the Assessee against the order dated 30.01.2017 of Ld. Commissioner of Income Tax…

DCIT 8(3)(1), MUMBAI vs. TATA TELESERVICES (MAH) LTD, NAVI MUMBAI

In the result, the appeal filed by the revenue is dismissed

ITA 3874/MUM/2019[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit, 8(3)(1) Vs. M/S Tata Teleservices Room No. 615, 6Th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, Ttc Industrial Mk Road, Mumbai Estate, Midc 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach1458C Appellant .. Respondent Appellant By : Mr.Vinay Sinha.Dr Respondent By : Mr.Hiten Chande.Ar Date Of Hearing 04.04.2022 Date Of Pronouncement 18.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-14, Mumbai Passed U/S 143(3) & 250 Of The Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.Vinay Sinha.DRFor Respondent: Mr.Hiten Chande.AR
Section 143(3)Section 194HSection 32Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER DCIT, 8(3)(1) Vs. M/s Tata Teleservices Room No. 615, 6th Floor (Mah.) Ltd., Aayakar Bhavan, D-26, TTC Industrial MK Road, Mumbai Estate, MIDC 400020. Sanpada, Navi Mumbai – 4000703 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACH1458C Appellant .. Respondent Appellant by : Mr.Vinay Sinha.DR Respondent by : Mr.Hiten Chande.AR Date of Hearing 04.04.2022 Date of Pronouncement 18.04.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the…

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU vs. M/S HERBAL LIFE INTERNATIONAL INDIA PVT LTD, BENGALURU

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.2219 & 2220/Bang/2017 & 3168/Bang/2017 Assessment years : 2013-14, 2014-15 & 2015-16 M/s. Herbalife International India Vs. The Assistant Commissioner Private Ltd., of Income Tax, # 14, Commissariat Road, Circle 3(1)(2), Bangalore – 560 025. Bangalore. PAN: AAACH 8025R APPELLANT RESPONDENT Assessment year: 2013-14 The Assistant Commissioner Vs. M/s. Herbalife International India of Income Tax, Private Ltd., Circle 3(1)(2), # 14, Commissariat Road, Bangalore. B…

DCIT 8 (3)(1), MUMBAI vs. TATA TELESERVICES (MAH.) LTD., MUMBAI

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

ITA 1059/MUM/2019[2012-13]Status: PendingITAT Mumbai31 Jan 2020AY 2012-13
For Appellant: Shri Hiten Chande (AR)For Respondent: Shri R. Manjunatha Swamy (CIT)
Section 143Section 143(3)Section 194HSection 194JSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-2013 & Assessment Year: 2013-2014 The Dy. Commissioner of Income M/s Tata Teleservices Tax- 8(3)(1), (Mah.) Ltd., Room No. 615, 6th Floor, D-26, TTC Industrial Aaykar Bhavan, M.K. Road, Vs. Estate, MIDC Sanpada, Mumbai - 400020 Navi Mumbai - 400703 PAN: AAACH1458C (Appellant) (Respondent) Revenue by : Shri R. Manjunatha Swamy (CIT) Assessee by : Shri Hiten Chande (AR) Date of Hearing: 29/01/2020 Date of Pronouncement: 31/01/2020 O R D E R PER RAM LAL NEGI, JM These appe…

IDEA CELLULAR LTD,MUMBAI vs. ITO (TDS) 1(2)(4), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3785/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Nov 2019AY 2012-13

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

For Appellant: Shri Ronak Doshi with Shri C.D. Joshi (AR)For Respondent: Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR)
Section 133ASection 191Section 194HSection 201Section 201(1)Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA 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 Appellant by : Shri Ronak Doshi with Shri C.D. Joshi (AR) Respondent by : Shri S. Padmaja CIT-DR with Shri V.K. Agarwal ( Sr DR) Date…

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…

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…