Bharti Cellular Ltd. v. ACIT

160 Taxmann.com 12Supreme Court of India2024#2534 most cited

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

Amounts paid to distributors who purchase goods on their own account and sell them in their territory, acting as independent contractors on a principal-to-principal basis, do not constitute commission or brokerage. Therefore, the assessee is not liable to deduct TDS under Section 194H on such transactions.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Bharti Cellular Ltd. v. ACIT · Section 194H · TDS on commission · distributor vs agent · principal to principal transaction · independent contractor · non-deduction of TDS · Section 40(a)(ia) · profit margin · commission income

Also reported as

462 ITR 247

Sections most often in play

Section 194HSection 143(3)Section 201(1)Section 201(1A)Section 40(a)(ia)Section 37(1)Section 194-ISection 250
Read the full judgment

Issues it is cited on

section 35abbsection 35ddsection 194hsection 194dwaiver of loansection 9(l)(vii)section 206asection 206aadependent agent pesection 194jsection 40a(ia)use of equipment

Judgments citing Bharti Cellular Ltd. v. ACIT

Bajaj Auto Limited, Mumbai vs. The Principal Commissioner of Income-Tax - 3, Mumbai

ITA 2666/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry ()

For Appellant: Mr. P.J. Pardiwala a/wFor Respondent: Mr. Satyaprakash R. Singh, CIT-DR
Section 143(3)Section 144C(3)Section 145(2)Section 263Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI NARENDER KUMAR CHOUDHRY (JUDICIAL MEMBER) ITA No. 2666/MUM/2025 Assessment Year: 2019-2020 Bajaj Auto Ltd., 2nd floor, Bajaj Bhawan, 226, Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021. PAN NO. AADCB 2923 M Appellant Vs. The Principal Commissioner of Income-tax-3 Room No. 612, 6th floor, Aayakar Bhavan, Maharshi Karve Road, Mumbai-400020. Respondent Assessee by : Mr. P.J. Pardiwala a/w Ms. Vasanti Patel Revenue by : Mr. Satyaprakash R. Singh, CIT-DR : Mr. Aditya Rai, Sr. DR Date of Hearing Dat…

Kyocera Document Solutions Asia Limited (Formerly Known As Kyocera Mita Asia Limited), Hongkong vs. Assistant Commissioner of Income Tax, Circle Intt Tax 2(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 1664/DEL/2025[2022-23]Status: DisposedITAT Delhi13 Jan 2026AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Limited, Hong Kong vs. ACIT Circle Int Tax 2(1)(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 380/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Ltd., (Formerly Known As Kyocera Mita Asia Limited), Hong Kong vs. ACIT, Circle International Tax 2(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 3546/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

General Reinsurance Corporation, United States of America vs. Assistant Commissioner of Income-Tax (International Taxation), Circle 2(3)(2), Mumbai

In the result, the Ground No

ITA 1817/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jan 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) General Reinsurance Corporation Acit (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6Th Floor, Kautilya Wilmington, United States, 19801 Usa Bhavan, G Block, Bandrakurla Complex, Bandra (East), [Pan:Aahcg8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue

Section 143(2)Section 143(3)Section 254(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) General Reinsurance Corporation ACIT (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6th Floor, Kautilya Wilmington, United States, 19801 USA Bhavan, G Block, BandraKurla Complex, Bandra (East), [PAN:AAHCG8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Madhur Agarwal Advocate Revenue by Shri Krishna Kumar, Sr. DR Date of institution of appeal 18.03.2025 Date of hearing 16.10…

Bharti Airtel Ltd, New Delhi vs. ITO, TDS, Ward-1(1), International Taxation, New Del;Hi

In the result, ground of appeal no

ITA 4580/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase Ii, New Delhi 110070 ...... अपीलार्थी/Appellant Pan: Aaacb-2894-G बिाम Vs. Income Tax Officer, Tds, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant By : Shri Anil Bhalla, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 09/10/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 06/01/2026 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Anil Bhalla, Chartered AccountantFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 201(1)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री मनीष अग्रिाल, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase II, New Delhi 110070 ...... अपीलार्थी/Appellant PAN: AAACB-2894-G बिाम Vs. Income Tax Officer, TDS, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant by : Shri Anil Bhalla, Chartered Acc…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1113/DEL/2023[2019-20]Status: DisposedITAT Delhi12 Dec 2025AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1112/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle-4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1111/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

DCIT Circle 4(2), New Delhi vs. Bharti Hexacom Ltd., Delhi

In the result, the appeals of the revenue are partly allowed as indicated above

ITA 1110/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 143(3)Section 194HSection 260ASection 35ASection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1110 to 1113/Del/2023 [Assessment Year: 2016-17 to 2019-20] DCIT Bharti Hexacom Ltd. Circle 4 (2) Bharti Crescent 1 Nelson New Delhi Vs Mandela Road, Vasant Kunj, Vasant Kunj, South West, Delhi-110070 PAN No.AAACH1766B Appellant Respondent Appellant by Ms. Nimisha Singh, CIT DR Respondent by Sh. Ajay Vohra, Sr. Advocate Sh. Rohit Jain, Advocate Sh. Deepesh Jain, Advocate Sh. Shivam Gupta, Advocate Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORD…

Bharti Airtel Limited, Gurugram vs. DCIT TDS Circle, Gurgaon

In the result, Appeal of the Assessee is allowed

ITA 4838/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Nov 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrabharti Airtel Limited Vs Deputy Commissioner Of Income Plot No. 16, Udyogvihar, Tax, Tds Circle, 6Th Floor, Phase-Iv, Gurugram, Vanijayanikunj, Hsiidc, Haryana-122015 Building Udyogvihar, Phase-V, Pan: Aaacb2894G Near Shankar Chowk, Haryana Gurugram, Appellant Respondent Assessee By Sh. Ajay Vohra, Sr. Adv, Sh. Rohit Jain, Adv & Shivam Gupta, Ca Revenue By Sh. Diyainder Singh Sidhu, Cit Dr Date Of Hearing 24/11/2025 Date Of Pronouncement /11/2025 Order

Section 194Section 194HSection 250

…1 Bharti Airtel Limited Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Bharti Airtel Limited Vs Deputy Commissioner of Income Plot No. 16, UdyogVihar, Tax, TDS Circle, 6th Floor, Phase-IV, Gurugram, VanijayaNikunj, HSIIDC, Haryana-122015 Building UdyogVihar, Phase-V, PAN: AAACB2894G Near Shankar Chowk, Haryana Gurugram, Appellant Respondent Assessee by Sh. Ajay Vohra, Sr. Adv, Sh. Rohit Jain, Adv & Shivam Gupta, CA Revenue by Sh. Diyainder Singh Sidhu, CIT DR Date of Hearing 24/11/2025…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), Mumbai vs. ACIT, . Circle-26(2), New Delhi

In the result, all above said grounds are allowed for statistical purpose

ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRIYOGESH KUMAR U.S.,JUDICIAL MEMBER Vodafone Idea Ltd Vs. ACIT, (earlier known as Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) PAN: AAACB2100P Assessee by : Shri Salil Kapoor, Adv Ms. Soumya Singh, Adv Revenue by: Shri S. K,. Jadav, CIT DR Date of Hearing 13/08/2025 Date of pronouncement 24/10/2025 O R D E R PER SHRI S. RIFAUR RAHMAN: 1. The Assessee Vodafone Idea Ltd…

DCIT-5(2)(2), Mumbai vs. M/S Vodafone Idea Ltd., Mumbai

In the result, the ground no

ITA 2987/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal position of a distributor, it is to be generally regarded as different form that of an agent. The distributor buys goo…

Vodafone Idea Limited (Formerly Idea Cellular Ltd), Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 2150/MUM/2019[2015-16]Status: DisposedITAT Mumbai24 Jul 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur 27 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (formerly Idea Cellular Ltd.) of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal posit…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2179/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Jul 2025AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur 28 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (formerly Idea Cellular Ltd.) of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal positio…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 2178/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur 28 ITA No. 1775/Mum/2018 & Ors. (A.Y. 2011-12 to 2015-16) Vodafone Idea Limited (formerly Idea Cellular Ltd.) of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal positio…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1777/MUM/2018[2014-15]Status: DisposedITAT Mumbai24 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal position of a distributor, it is to be generally regarded as different form that of an agent. The distributor buys goo…

Idea Cellular Ltd., Mumbai vs. DCIT - 14(2)(1), Mumbai

In the result, the ground no

ITA 1775/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal position of a distributor, it is to be generally regarded as different form that of an agent. The distributor buys goo…

DCIT - 14(2)(1), Mumbai vs. Idea Cellular Ltd., Mumbai

In the result, the ground no

ITA 5945/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal position of a distributor, it is to be generally regarded as different form that of an agent. The distributor buys goo…

Idea Cellular Ltd, Mumbai vs. ACIT Hq (Judl.) to CIT-14, Mumbai

In the result, the ground no

ITA 5765/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

Section 194Section 250Section 40Section 9(1)(vi)

…commission/income accrued in the hands of the distributor and therefore the assessee was not liable to deduct TDS on such transaction. Pertinently, the ld. AR has also relied on the decision of the Hon'ble Apex Court in the case of Bharti Cellular Ltd. [2024] 462 ITR 247 (SC). The Hon'ble Apex Court examined this issue at length and has decided this issue in faovur of the assessee. The relevant extract of the said decision is cited herein under for ease of reference: “39. Coming back to the legal position of a distributor, it is to be generally regarded as different form that of an agent. The distributor buys go…