Bharti Cellular Ltd. v. ACIT

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

…see again drew our attention to the Coordinate Bench of Kolkata Tribunal’s decision in the case of Vodafone East Limited where in-spite of the jurisdictional High Court (Kolkata High Court) decision having been rendered in the case of Bharti Cellular Limited (354 ITR 507), the Co-ordinate Bench had taken a note of the change of facts in the assessment year before it where the commercial transactions had changed and hence distinguished the Hon’ble Kolkata High Court’s decision after elaborately referring to the various clauses of the contractual arrangements between the parties. Hence, he submitted that on this is…

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

…see again drew our attention to the Coordinate Bench of Kolkata Tribunal’s decision in the case of Vodafone East Limited where in-spite of the jurisdictional High Court (Kolkata High Court) decision having been rendered in the case of Bharti Cellular Limited (354 ITR 507), the Co-ordinate Bench had taken a note of the change of facts in the assessment year before it where the commercial transactions had changed and hence distinguished the Hon’ble Kolkata High Court’s decision after elaborately referring to the various clauses of the contractual arrangements between the parties. Hence, he submitted that on this is…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

…see again drew our attention to the Coordinate Bench of Kolkata Tribunal’s decision in the case of Vodafone East Limited where in-spite of the jurisdictional High Court (Kolkata High Court) decision having been rendered in the case of Bharti Cellular Limited (354 ITR 507), the Co-ordinate Bench had taken a note of the change of facts in the assessment year before it where the commercial transactions had changed and hence distinguished the Hon’ble Kolkata High Court’s decision after elaborately referring to the various clauses of the contractual arrangements between the parties. Hence, he submitted that on this is…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

…see again drew our attention to the Coordinate Bench of Kolkata Tribunal’s decision in the case of Vodafone East Limited where in-spite of the jurisdictional High Court (Kolkata High Court) decision having been rendered in the case of Bharti Cellular Limited (354 ITR 507), the Co-ordinate Bench had taken a note of the change of facts in the assessment year before it where the commercial transactions had changed and hence distinguished the Hon’ble Kolkata High Court’s decision after elaborately referring to the various clauses of the contractual arrangements between the parties. Hence, he submitted that on this is…

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR

ITA 306/CTK/2019[2009-10]Status: DisposedITAT Cuttack05 Jun 2020AY 2009-10

…see again drew our attention to the Coordinate Bench of Kolkata Tribunal’s decision in the case of Vodafone East Limited where in-spite of the jurisdictional High Court (Kolkata High Court) decision having been rendered in the case of Bharti Cellular Limited (354 ITR 507), the Co-ordinate Bench had taken a note of the change of facts in the assessment year before it where the commercial transactions had changed and hence distinguished the Hon’ble Kolkata High Court’s decision after elaborately referring to the various clauses of the contractual arrangements between the parties. Hence, he submitted that on this is…

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

In the result, all four appeals of the assessee are allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Salil Kapoor, Ms Soumya Singh & Nirod PatadeFor Respondent: Shri M.K.Gautam, CIT DR

Section 194HSection 194JSection 201(1)Section 201(3)

…mount thereon from the distributors to remit the same in terms of Section 194H of the Act. 30. Following the said judgment, the Calcutta High Court in the case of Bharti Cellular Limited Vs. Assistant Commissioner of Income Tax and Another reported in (2013) 354 ITR 507, has taken the same view. The Delhi High Court also has affirmed the said view. It is in the background of this legal position we have to consider the substantial question of law framed in this case. However, before that it is useful to take note of the first principles governing levying of tax which equally applies to telecommunication service a…

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1535/CHNY/2018[2009-10]Status: DisposedITAT Chennai18 May 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…ining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bharti Cellular Ltd. Vs. ACIT in 354 ITR 507, the Hon’ble Calcutta High Court has also decided the issue against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 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…

VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED),CHENNAI vs. ITO (TDS) WARD 1(6), CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1534/CHNY/2018[2008-09]Status: DisposedITAT Chennai18 May 2020AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…ining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bharti Cellular Ltd. Vs. ACIT in 354 ITR 507, the Hon’ble Calcutta High Court has also decided the issue against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 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…

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1349/CHNY/2018[2009-10]Status: DisposedITAT Chennai18 May 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…ining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bharti Cellular Ltd. Vs. ACIT in 354 ITR 507, the Hon’ble Calcutta High Court has also decided the issue against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 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…

ACIT TDS CIRCLE 3, CHENNAI vs. VODAFONE SOUTH LTD., CHENNAI

In the result, both the appeals filed by the assessee as well as the Revenue are dismissed

ITA 1348/CHNY/2018[2008-09]Status: DisposedITAT Chennai18 May 2020AY 2008-09

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A. Nos.1348 & 1349/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 The Assistant Commissioner Of M/S. Vodafone South Ltd., Income Tax, Vs. (Now Known As Vodafone Mobile Services Ltd.), Tower-I, 9Th Floor, Tds Circle – 3, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. [Pan: Aabcb5847L] आयकर अपील सं./I.T.A. Nos.1534 & 1535/Chny/2018 िनधा"रण वष"/Assessment Years:2008-09 & 2009-10 M/S. Vodafone Mobile Services Ltd., Vs. Income Tax Officer (Tds), [Formerly Known As Vodafone Ward I(6), South Ltd.] Tower-I, 9Th Floor, Chennai. Tvh Beliciaa Towers, Block 94, Nrc Nagar, Chennai 600 028. (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri Salil Kapoor, Advocate, : Ms. Soumya Singh, Advocate & Shri Ketan Ved, C.A. ""थ" की ओर से/Respondent By : Shri A. Sundararajan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.03.2020 घोषणा की तारीख /Date Of Pronouncement : 18.05.2020 आदेश /O R D E R Per Duvvurul Rl Reddy: These Cross Appeals Filed By The Revenue As Well As The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai Dated 02.02.2018 Relevant To The Assessment Years 2008-09 & 2009-10. Since Common Ground Has Been Raised By The Same Assessee, Heard Together & Being Disposed Of By This Common Order For The Sake Of Brevity.

Section 194HSection 200Section 201(1)Section 201(3)Section 201(3)(i)Section 203

…ining customers and, therefore, the discount given was commission within the meaning of Explanation (1) on which tax was deductible under section 194H of the Act. 3.8 Further, on similar facts and circumstances, in the case of Bharti Cellular Ltd. Vs. ACIT in 354 ITR 507, the Hon’ble Calcutta High Court has also decided the issue against the assessee by upholding the action of the Assessing Officer in treating the assessee to be an assessee in default. 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…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 1582/KOL/2019[2018-19]Status: DisposedITAT Kolkata22 Nov 2019AY 2018-19

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

ITA 1581/KOL/2019[2016-17]Status: DisposedITAT Kolkata22 Nov 2019AY 2016-17

…that Tribunal had followed the judgment of the jurisdictional Hon’ble High Court in the 8 I.T.A. Nos. 1579 to 1582/Kol/2019 AYs: 2014-15 to 2016-17 & 2018-19 Vodafone Idea Limited (Formerly Idea Cellular Limited) case of Bharti Cellular Ltd. Vs. ACIT (2011) (354 ITR 507) (Cal.). It was also submitted that this Trubunal in the case of Vodafone East Ltd. Vs. DCIT (ITA 1499- 1502/Kol/2015) (pertaining to AYs 2010-11 to 2011-12) had noted that w.e.f. January 2007 the contractual terms had changed and decided the matter in favour of the assessee (M/s. Vodafone East Ltd.). 13. According to the Ld. Counsel for assesse…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

ITA 1580/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Nov 2019AY 2015-16

…that Tribunal had followed the judgment of the jurisdictional Hon’ble High Court in the 8 I.T.A. Nos. 1579 to 1582/Kol/2019 AYs: 2014-15 to 2016-17 & 2018-19 Vodafone Idea Limited (Formerly Idea Cellular Limited) case of Bharti Cellular Ltd. Vs. ACIT (2011) (354 ITR 507) (Cal.). It was also submitted that this Trubunal in the case of Vodafone East Ltd. Vs. DCIT (ITA 1499- 1502/Kol/2015) (pertaining to AYs 2010-11 to 2011-12) had noted that w.e.f. January 2007 the contractual terms had changed and decided the matter in favour of the assessee (M/s. Vodafone East Ltd.). 13. According to the Ld. Counsel for assesse…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

ITA 1579/KOL/2019[2014-15]Status: DisposedITAT Kolkata22 Nov 2019AY 2014-15

…that Tribunal had followed the judgment of the jurisdictional Hon’ble High Court in the 8 I.T.A. Nos. 1579 to 1582/Kol/2019 AYs: 2014-15 to 2016-17 & 2018-19 Vodafone Idea Limited (Formerly Idea Cellular Limited) case of Bharti Cellular Ltd. Vs. ACIT (2011) (354 ITR 507) (Cal.). It was also submitted that this Trubunal in the case of Vodafone East Ltd. Vs. DCIT (ITA 1499- 1502/Kol/2015) (pertaining to AYs 2010-11 to 2011-12) had noted that w.e.f. January 2007 the contractual terms had changed and decided the matter in favour of the assessee (M/s. Vodafone East Ltd.). 13. According to the Ld. Counsel for assesse…

VODAFONE IDEA LIMITED (FORMERLY IDEA CELLULAR LIMITED),KOLKATA vs. ACIT-TDS, CIRCLE-2, KOLKATA, KOLKATA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri A.T. Varkey, Jm & Dr. A.L. Saini, Am]

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

…that Tribunal had followed the judgment of the jurisdictional Hon’ble High Court in the 8 I.T.A. Nos. 1579 to 1582/Kol/2019 AYs: 2014-15 to 2016-17 & 2018-19 Vodafone Idea Limited (Formerly Idea Cellular Limited) case of Bharti Cellular Ltd. Vs. ACIT (2011) (354 ITR 507) (Cal.). It was also submitted that this Trubunal in the case of Vodafone East Ltd. Vs. DCIT (ITA 1499- 1502/Kol/2015) (pertaining to AYs 2010-11 to 2011-12) had noted that w.e.f. January 2007 the contractual terms had changed and decided the matter in favour of the assessee (M/s. Vodafone East Ltd.). 13. According to the Ld. Counsel for assesse…

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

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)

…T [2010] 332 ITR 255/194 Taxman 518. The same 11 ITA No. 3785 Mum 2016-M/s. Vodafone Idea Ltd. approach has been adopted by some various other Hon'ble non-jurisdictional High Courts as well, such as in the cases of Bharli Cellular Ltd. \. Asstt. CIT [2013] 354 ITR 507/[2000] 200 Taxman 254/12 taxmann.com 30 (Cal) and CITv. Idea Cellular Ltd. [2010] 325 ITR 148/189 Taxman 118 (Delhi!. In the case of Vodafone Essar Cellular Ltd (supra) Their Lordships have, inter alia, observed as follows:— "4. The main question to be considered is whether Section 194H is applicable for the "discount" given by the assessee to th…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

ITA 2207/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Feb 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA

ITA 2206/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

…n’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Court. It was pointed out that regarding the judgement of Hon’ble Karnataka High Court rendered in the case of Bharti Airtel Ltd. Vs. DCIT (supra), it is…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA

ITA 1942/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Feb 2019AY 2012-13

…n’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Court. It was pointed out that regarding the judgement of Hon’ble Karnataka High Court rendered in the case of Bharti Airtel Ltd. Vs. DCIT (supra), it is…

ASSISTANT COMMISSIONER OF INCOME TAX (TDS) CIRCLE-2(1), BANGALORE vs. M/S IDEA CELLULAR LIMITED , BANGALORE

In the result, all the three appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri R.N. Siddappaji, Addl. CIT (DR)For Respondent: Shri Ronak G. Doshi, CA

ITA 1301/KOL/2016[2011-2012]Status: DisposedITAT Kolkata24 Aug 2018AY 2011-2012

…n’ble Kerala High Court rendered in the case of Vodafone ESSAR Cellular Ltd. Vs. ACIT as reported in (2011) 332 ITR 255 and also another judgement of Hon’ble Calcutta High Court rendered in the case of Bharti Cellular Ltd. Vs. ACIT &Anr. as reported in (2013) 354 ITR 507 (Cal) and the issue was decided in favour of the revenue and against the assessee. In particular, our attention was drawn to the Para on the last page of this judgement of Hon’ble Calcutta High Court. It was pointed out that regarding the judgement of Hon’ble Karnataka High Court rendered in the case of Bharti Airtel Ltd. Vs. DCIT (supra), it is…

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR

ITA 1300/KOL/2016[2010-2011]Status: DisposedITAT Kolkata24 Aug 2018AY 2010-2011

…ITA Nos1202&1203/Kol/2016 & 13000&1301/Kol/2016 M/s Idea Cellular Ltd A.Y.2010-11&2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Dr.A.L.Saini, AM ] ITA Nos.1202& 1203/Kol/2016 Assessment Years : 2010-11 & 2011-12 M/s Idea Cellular Ltd. -versus- A.C.I.T. (TDS)-58 Kolkata Kolkata (PAN: AAACB2100P) (Appellant) (Respondent) ITA Nos.1300& 1301/Kol/2016 Assessment Years : 2010-11 & 2011-12 A.C.I.T., Circle-2 (TDS) -versus- M/s Idea Cellular Ltd. Kolkata Kolkata (PAN: AAACB2100P) For the Assessee : Shri R.S.Desai, FCA For the Department : Shri G.Hangshing, CI…

ACIT, CIR-2, TDS, KOLKATA, KOLKATA vs. IDEA CELLULAR LTD., KOLKATA

Appeals are dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR