How many judgments cite Bharti Airtel v. ITO (TDS)?

53 judgments on BharatTax cite Bharti Airtel v. ITO (TDS) (67 Taxmann.com 223), spanning 2016 to 2026.

Which sections of the Income Tax Act does Bharti Airtel v. ITO (TDS) come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 9(1)(vii), Section 234B, Section 270A, Section 40(a)(i).

Bharti Airtel v. ITO (TDS)

67 Taxmann.com 223High Court2016#2203 most cited

What is Bharti Airtel v. ITO (TDS) authority for?

Payment for human intervention to install or put equipment in place, distinct from human intervention involved in the transportation of calls between networks, does not constitute Fee for Technical Services (FTS) under section 9(1)(vii) of the Income-tax Act.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Bharti Airtel v. ITO · 67 Taxmann.com 223 · Section 9(1)(vii) · Fee for Technical Services · FTS · Withholding tax · TDS · Use of equipment · Human intervention · Telecom services

Sections most often in play

Section 143(3)Section 144C(13)Section 9(1)(vii)Section 234B Section 270A Section 40(a)(i)Section 40(a)(ia)Section 7

Issues it is cited on

section 9(l)(vii)section 206a section 206aa use of equipment section 9(l)place of effective management section 9(l)(vi)section 195(2)section 44bb section 44b section 194h withholding tax

Judgments citing Bharti Airtel v. ITO (TDS)

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI BIJAYANANDA PRUSETH (ACCOUNTANT MEMBER) I.T.A. No. 2991/Mum/2023 (Assessment Year: 2020-21) Reliance Jio Infocomm USA Inc., Vs. Deputy Commissioner of Income 3010, Gaylord Parkway, Suite 150, Tax, (International Tax) – 4(1)(1), Mumbai Frisco, Texas – 75034, USA [PAN: AAHCR2879Q] (Appellant) (Respondent) Assessee by Shri Nimesh Vora & Moksha Mehta Revenue by Shri Krishna Kumar, (SR. DR) Date of Hearing 24.03.2026 Date of Pronouncement 17.04.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assess…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-trad Road Km 27 5, BangBo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant PAN: AADCD-4652-K बनाम Vs. Assistant Commissioner of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ार…

DCIT., CENTRAL CIRCLE-3(2), HYDERABAD vs. SATYAM VENTURE ENGINEERING SERVICE PVT LTD, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 1242/HYD/2025[2022-23]Status: DisposedITAT Hyderabad26 Sept 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1242/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Dy. Cit Vs. Satyam Venture Central Circle 3(2) Engineering Service Hyderabad Private Limited Hyderabad Pan: Aafcs3287D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Ev Sri Krishna राज" व "ारा/Revenue By:: Shri T.V. Vamsidhar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated 14/06/2025 Of The Learned Cit (A), Hyderabad -11 For The A.Y.2022-23. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: CA EV Sri KrishnaFor Respondent: : Shri T.V. Vamsidhar, Sr. AR

Section 40

…ITA No 1242 of 2025 Satyam Engineering Service P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.1242/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Dy. CIT Vs. Satyam Venture Central Circle 3(2) Engineering Service Hyderabad Private Limited Hyderabad PAN: AAFCS3287D (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA EV Sri Krishna राज" व "ारा/Revenue by:: Shri T.V. Vamsidhar, Sr. AR सुनवाई की तारीख/Date of hearing: 24/09/2025 घोषणा की तार…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6079/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\n…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 6078/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ “ए”, दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री अमिताभ शुक्ला, लेखाकार सदस्यके समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “A”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&\nSHRI AMITABH SHUKLA, ACCOUNTANT MEMBER\nआअसं.5692 और5693/दिल्ली/2019 (नि.व. 2007-08 और2008-09)\nITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09)\nBharti Airtel Ltd.,\nBharti Crescent,\n1 Nelson Mandela Road,\nVasant Kunj, Phase-II, New Delhi 110070\nPAN No. AAACB-2894-G\nबनाम Vs.\nAssistant Commissioner of Income Tax,\nCircle 4(2), Room No. 398-D, CR Building,\nI…

BHARTI AIRTEL LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

ITA 5963/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09)

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates and Shri Shivam Gupta, Chartered AccoFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

…आयकर अपीलीय अिधकरण िद"ी पीठ “ए”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ीअिमताभशु"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09) ITA Nos.5692 & 5693/Del/2019 (A.Ys.2007-08 &2008-09) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase-II, New Delhi 110070 ...... अपीलाथ"/Appellant PAN No. AAACB-2894-G बनाम Vs. Assistant Commissioner of Income Tax, Circle 4(2), Room No. 398-D, CR Building, ....."ितवादी/Respondent IP Estate,…

BHARTI AIRTEL LTD,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

Appeal of the assessee is allowed

ITA 5962/DEL/2019[2007-08]Status: DisposedITAT Delhi09 Jun 2025AY 2007-08

For Appellant: S/Shri Rohit Jain, Deepesh Jain, Advocates andFor Respondent: Shri Javed Akhtar, CIT(DR)

Section 195Section 40

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

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

Section 194Section 194HSection 194JSection 201(1)

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

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

Section 194Section 194HSection 194JSection 201(1)

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. ACIT, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI

The appeal is allowed and the impugned addition quashed

ITA 1985/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai &For Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 253(1)Section 5(2)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Denso International Asia Co. Ltd., Vs ACIT, 888 Moo 1, Bangna-Trad Road Km 27 Circle 1(2)(2), 5 BangBo Subdistrict, International Taxation, Samutprakarn Province, New Delhi. Thailand – 10560. PAN: AADCD4652K (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai & Shri Kashish Gupta, CAs Revenue by : Shri Vijay B. Vasanta, CIT-DR Date of Hearing : 24.04.2024 Date of Pronouncement : 27.06.2024 ORDER…

SATYAM VENTURE ENGINEERING SERVICES PRIVATE LIMITED ,SECUNDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, appeal of the assessee is partly allowed and for statistical purpose

ITA 192/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 May 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita-Tp No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. Of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [Pan No. Aafcs3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri E.V. Sri Krishna, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR

Section 143(3)Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [PAN No. AAFCS3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri E.V. Sri Krishna, AR राजस्‍व द्वारा/Revenue by: Ms. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of h…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, 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. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, 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. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR

Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 Page 1 of 32 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR

Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR

Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

SOLVAY ASIA PACIFIC PTE LTD,BANGKOK vs. DCIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 335/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Jan 2024AY 2016-17

Bench: Sh. Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: Sh. Anuj Kisnadwala, AdvFor Respondent: Sh. P. Praveen Siddharth, CIT-DR

Section 115ASection 147Section 148Section 2(13)Section 9(1)(vii)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President & Dr. B. R. R. Kumar, Accountant Member ITA No. 335/Del/2023: Asstt. Year: 2016-17 Solvay Asia Pacific Pte. Ltd., Vs DCIT (IT), 55, 10th Floor, Wave Place Building, Circle-3(1)(2), Wireless Road, Kumpini, Sub Pathum International Taxation, Wan District, Bangkok, Thailand New Delhi (APPELLANT) (RESPONDENT) PAN No. AAWCS3061L Assessee by : Sh. Anuj Kisnadwala, Adv. Revenue by : Sh. P. Praveen Siddharth, CIT-DR Date of Hearing: 18.01.2024 Date of Pronouncement: 22.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant…

HGC GLOBAL COMMUNICATIONS LIMITED,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 28/BANG/2021[2011-12]Status: DisposedITAT Bangalore11 Jan 2024AY 2011-12

Bench: Shri George George K & Shri Chandra Poojariit(It)A No.28/Bang/2021 Assessment Year : 2011-12 M/S. Hcg Global Communications Ltd., Vs. Dcit (It), 16/F Hutchison Telecom Tower, Circle – 2(2), 99 Cheung Fai Road, Bengaluru. Hong Kong. Pan : Aaech 5871 K Appellant Respondent Assessee By : S/Shri. Aliasgar Rampurawala, Vikram Udupa, Cas Revenue By : Shri. D. K. Mishra, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 11.01.2024 Date Of Pronouncement : 11.01.2024 O R D E R Per George George K:

For Appellant: S/Shri. Aliasgar Rampurawala, Vikram Udupa, CAsFor Respondent: Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 147Section 148Section 195Section 195(2)Section 201Section 9(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.28/Bang/2021 Assessment Year : 2011-12 M/s. HCG Global Communications Ltd., Vs. DCIT (IT), 16/F Hutchison Telecom Tower, Circle – 2(2), 99 Cheung Fai Road, Bengaluru. Hong Kong. PAN : AAECH 5871 K APPELLANT RESPONDENT Assessee by : S/Shri. Aliasgar Rampurawala, Vikram Udupa, CAs Revenue by : Shri. D. K. Mishra, CIT(DR)(ITAT), Bengaluru Date of hearing : 11.01.2024 Date of Pronouncement : 11.01.2024 O R D E R Per George George K, Vice President : This appeal…

ACIT CIRCLE-2(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs. MICHELIN ROH CO. LTD., THAILAND

In the result, both the appeals of the Revenue are dismissed

ITA 1747/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2023AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Nikhil Tiwari, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 1746/Del/2023 : Asstt. Year: 2017-18 ITA No. 1747/Del/2023 : Asstt. Year: 2018-19 ACIT, Vs Michelin ROH Co. Ltd., Circle-2(2)(1), No. 33/4, Rama 9 Road, Huay International Taxation, Kwang, Bangkok, Kuay Kwang, New Delhi-110001 Sub-Deistrict, Thailand-999999 (APPELLANT) (RESPONDENT) PAN No. AAICM8662R Assessee by : Sh. Nikhil Tiwari, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 18.12.2023 Date of Pronouncement: 19.12.2023 ORDER Per Dr. B. R. R. Kumar,…

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