Bharti Airtel v. ITO (TDS)

67 Taxmann.com 223High Court2016#2182 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.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 234BSection 270ASection 40(a)(i)Section 40(a)(ia)Section 7
Read the full judgment

Issues it is cited on

section 9(l)(vii)section 206asection 206aause of equipmentsection 9(l)place of effective managementsection 9(l)(vi)section 195(2)section 44bbsection 44bsection 194hwithholding tax

Judgments citing Bharti Airtel v. ITO (TDS)

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…ecisions of in support of his contentions above: i) ITAT, Bangalore Bench, in the case of CIT vs. Torry Harris Business Solutions (P) Ltd reported in (2015) 61 Taxmann.com 235 (Bang.Trib); ii) ITAT at Delhi in the case of Bharti Airtel Ltd reported in (2016) 67 Taxmann.com 223 (Delhi Trib.); iii) Hon'ble Madras High Court in the case of Skycell Communications Ltd, reported in 251 ITR 53 (Mad.) iv) Hon'ble Supreme Court in the case of Kotak Securities reported in 67 Taxmann.com 336; v) ITAT at Pune in the case of T-3 Enetry Services Pvt Ltd reported in 91 Taxmann.com 334; and vi) ITAT at Delhi in the case of Voda…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…ecisions of in support of his contentions above: i) ITAT, Bangalore Bench, in the case of CIT vs. Torry Harris Business Solutions (P) Ltd reported in (2015) 61 Taxmann.com 235 (Bang.Trib); ii) ITAT at Delhi in the case of Bharti Airtel Ltd reported in (2016) 67 Taxmann.com 223 (Delhi Trib.); iii) Hon'ble Madras High Court in the case of Skycell Communications Ltd, reported in 251 ITR 53 (Mad.) iv) Hon'ble Supreme Court in the case of Kotak Securities reported in 67 Taxmann.com 336; v) ITAT at Pune in the case of T-3 Enetry Services Pvt Ltd reported in 91 Taxmann.com 334; and vi) ITAT at Delhi in the case of Voda…

DCIT (TDS), Chandigahr vs. M/S Idea Cellular Ltd., Mohali

In the result, the appeals of the Revenue are dismissed

ITA 21/CHANDI/2018[2005-06]Status: DisposedITAT Chandigarh28 Jun 2018AY 2005-06

Bench: Ms. Diva Singh & Ms. Annapurna Gupta

For Appellant: Smt. Chanderkanta, Addl. CITFor Respondent: Shri Ronak G. Doshi, CA
Section 201(1)

…ar Ltd. vs ACIT (ITA No. 648 to 65 l/Bang/2014)(ITAT, Bangalore); 5. CIT vs M/s Vodafone South Ltd. (241 Taxmann.com 496)(HC, Karnataka); 6. M/s Vodafone East Ltd. vs Addl. CIT(2015)(61 Taxrnann.com 263)(ITAT, Kolkota); 7. M/s Bharti Airtel Ltd. vs ITO (TDS) (67 Taxmann.com 223)(ITAT, Delhi); Accordingly, the appellant made the following submissions: ITA 21 to 24/CHD/2018 Page 5 of 7 "Thus, the appellant humbly submits that following the view taken by various High Courts and Tribunals, especially the latest decisions of the Hon'ble Jaipur Tribunal & Hon 'ble Bangalore Tribunal in appellant's own case(supra) and…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

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…

Aban Offshore Limited, Chennai vs. DCIT, Chennai

In the result, the appeal of the assessee is partly

ITA 450/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri P. Murali Mohana Rao, CAFor Respondent: Shri Pathlavath Peerya, CIT
Section 14Section 143(3)Section 144C(5)Section 24Section 36(1)(iii)Section 48Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी जी. पवन कुमार, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 450/Mds/2017 "नधा"रण वष" /Assessment Year : 2012-13 Aban Offshore Limited, The Deputy Commissioner of 113 Janpriya Crest, v. Income-tax, Pantheon Road, Corporate Circle-1(1), Egmore, Chennai 600 008. Chennai. PAN AAACA3012H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर /Appellant by : Shri P. Murali Mohana Rao, CA ""यथ" क" ओर से/Res…

DCIT, New Delhi vs. M/S Spice Communication Ltd., Noida

In the result, the appeal in ITA No

ITA 988/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…

Idea Cellular Ltd., Noida vs. ACIT, New Delhi

In the result, the appeal in ITA No

ITA 801/DEL/2011[2006-07]Status: DisposedITAT Delhi25 May 2016AY 2006-07

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2006-07 Deputy Commissioner Of Income Vs. M/S. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/O- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. Gir/Pan : Aagcs6070H (Appellant) (Respondent) & C.O. No. 77/Del/2011 [In Ita No. 988/Del/2011] Assessment Year: 2006-07 M/S. Spice Communication Ltd., Vs. Deputy Commissioner Of Income C/O- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building, New Delhi Gir/Pan : Aagcs6070H (Appellant) (Respondent) & Assessment Year: 2006-07 M/S. Idea Cellular Ltd., A-68, Vs. Acit, Circle-50(1), New Delhi Sector-64, Noida Gir/Pan : Aaacb2100P (Appellant) (Respondent) Assessee By Sh. Ronak G. Doshi, Ca Department By Sh. B.K. Singh, Cit(Dr) Date Of Hearing 05.04.2016 Date Of Pronouncement 25.05.2016 & C.O. No. 77/Del/2011

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 Deputy Commissioner of Income Vs. M/s. Spice Communication Ltd., Tax, Circle 9(1), Room No. 163, C/o- Idea Cellular Ltd., A-68, C.R. Building, New Delhi Sector-64, Noida. GIR/PAN : AAGCS6070H (Appellant) (Respondent) And C.O. No. 77/Del/2011 [In ITA No. 988/Del/2011] Assessment Year: 2006-07 M/s. Spice Communication Ltd., Vs. Deputy Commissioner of Income C/o- Idea Cellular Ltd., A-68, Tax, Circle 9(1), Room No. 163, Sector-64, Noida. C.R. Building,…