Bharti Cellular Ltd. v. ACIT

354 ITR 507High Court2013#2089 most cited

What is Bharti Cellular Ltd. v. ACIT authority for?

The Calcutta High Court held that discounts given to distributors for procuring and retaining customers are considered commission, making them subject to TDS under Section 194H, and treating the assessee as being in default for non-deduction.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2021.

Also referred to as

Bharti Cellular Ltd. v. ACIT · 354 ITR 507 · section 194H · TDS · commission · discount · assessee in default · tax deduction at source · Calcutta High Court

Read the full judgment

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing Bharti Cellular Ltd. v. ACIT

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1499/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…the nature of sale of goods. The distributors were not agent of assessee. However, Ld. CIT(A) disregarded the claim of assessee after having reliance on the judgment Hon’ble jurisdictional High Court in the case of Bharati Cellular Limited Vs ACIT reported in 354 ITR 507 (Cal) by observing as under:- “6.2 In my view the decision of Hon'ble High Court of Calcutta in the case of Bharati Cellular Ltd. is applicable in the appellant case. In effect ITA No.1499-1502, 1537-1540/Kol/2015 & 136-137 & 232-233/Kol/2016 Vodafone East Ltd./Vodafone Mobile Services Ltd. Vs. ACIT/DCIT(TDS) Cir-3/59 Kol Page 10 the distributor…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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)

…ning 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. 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…

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

…dafone Essar Cellular Ltd v. Asstt. CIT [2010] 332 ITR 255/194 Taxman 518. The same approach has been Page 44 of 59 adopted by some various other Hon'ble non-jurisdictional High Courts as well, such as in the cases of Bharti Cellular Ltd. v. Asstt. CIT [2013] 354 ITR 507/[2000] 200 Taxman 254/12 taxmann.com 30 (Cal) and CIT v. 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…

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist
Section 133ASection 194HSection 194JSection 201(1)

…ely covered by the decision of the Hon'ble Karnataka High Court, the orders passed by the Departmental Authorities should be set aside. 6. Learned Departmental Representative on the other hand relied upon the decision of Bharti Cellular Ltd. v/s ACIT, [2013] 354 ITR 507 (Cal.). 7. We have considered the submissions of the parties and perused the material available on record in the light of the decisions relied upon by the learned Authorised Representative and the learned Departmental Representative. As could be seen, the Assessing Officer has treated the assessee as assessee in default alleging non–deduction of…

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

…the grounds of appeal has relied upon following decisions in favour of making the disallowance: (1) CIT vs Idea Cellular Ltd [2010] 325 ITR 148; (2) Vodafone Essar Cellular Ltd v ACIT 352 ITR 255 (Ker); (3) Bharti Celular Ltd v ACIT [2011] 12 taxman 30 (Cal)/ 354 ITR 507 We find that, all these decisions of the High Courts, have been considered at length by the Hon’ble Karnataka High Court in the case of Bharti Airtel; Vodafone Essar Cellular Ltd and Tata Telecommunication Services Ltd v CIT, reported in [2015] 372 ITR 33, wherein, the Hon’ble High Court has decided this issue in favour of the assessee holding th…

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)

…48 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafone Essar South Ltd. & others (supra) and therefore, once the issue is covered by the judgment of the Hon'ble jur…

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)

…48 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafone Essar South Ltd. & others (supra) and therefore, once the issue is covered by the judgment of the Hon'ble jur…

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)

…48 to 651 & 758 to 761/Bang/2014 M/s.Idea Cellular Ltd. Page 9 of 22 decision of the Hon’ble Bombay High Court in the case of CIT vs. Qatar Airways (323 ITR 253) as well as the decision of the Hon’ble Calcutta High Court in the case of Bharati Airtel vs. CIT (354 ITR 507) the issue has been decided against the assessee. In rebuttal, the learned AR of the assessee has submitted that all these decisions are prior to the decision of the Hon'ble jurisdictional High Court in the case of Bharti Airtel, Vodafone Essar South Ltd. & others (supra) and therefore, once the issue is covered by the judgment of the Hon'ble jur…