How many judgments cite Bharti Cellular Ltd. v. ACIT?

46 judgments on BharatTax cite Bharti Cellular Ltd. v. ACIT (160 Taxmann.com 12), spanning 2024 to 2026.

Which sections of the Income Tax Act does Bharti Cellular Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 194H, Section 143(3), Section 201(1), Section 201(1A), Section 40(a)(ia), Section 37(1).

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 194H Section 143(3)Section 201(1)Section 201(1A)Section 40(a)(ia)Section 37(1)Section 194-I Section 250

Read the full judgment

Issues it is cited on

section 35abb section 35dd section 194h section 194d waiver of loan section 9(l)(vii)section 206a section 206aa dependent agent pe section 194j section 40a(ia)use of equipment

Judgments citing Bharti Cellular Ltd. v. ACIT

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)

…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…

DCIT(TDS) -2(3) Mumbai, Pedder Road, Cumballa Hill, Mumbai vs. Nrb Bearing Limited, Fort, Mumbai

ITA 2855/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Jul 2024AY 2012-13

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Ashok Kumar AmbasthaFor Respondent: Shri Dharmesh Shah & Ms. Mitali Parekh

Section 133B(2)Section 194HSection 201(1)

…y services as such to the assessee and, thus, the turnover rebate and special incentive cannot be considered as a commission. On behalf of the respondent, reliance is placed on the decision of Hon’ble Supreme Court in the case of Bharti Cellular Ltd. vs ACIT [462 ITR 247 (SC)] as also the decision of Hon’ble Bombay High Court in the case of Intervet India Pvt. Ltd. (supra). 11. We have considered the rival circumstances and the submissions made. The liability to deduct tax at source would arise in the present case only if there is payment of any commission or brokerage within the meaning of Section 194H of the s…

Vodafone Idea Ltd (Earlier Known As Vodafone Mobile Services Ltd Which Merged With Idea Cellular Ltd and Now Known As Vodafone Idea Ltd), New Delhi vs. ACIT, Circle-78(1), New Delhi

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 37/DEL/2023[2012-12]Status: DisposedITAT Delhi05 Jun 2024AY 2012-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vodafone Idea Ltd. (Earlier Known As Vs Acit, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P Assessment Year: 2012-13 Acit, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), Known As Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. Pan: Aaacb2100P (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Vibhu Jain, Advocate Revenue By : Shri Amit Katoch, Sr. Dr & Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 05.06.2024

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &

Section 133ASection 194HSection 194JSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vodafone Idea Ltd. (Earlier known as Vs ACIT, Vodafone Mobile Services Ltd.) Circle-78(1), A-19, Mohan Cooperative Indl. Area, New Delhi,. Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P Assessment Year: 2012-13 ACIT, Vs. Vodafone Idea Ltd. (Earlier Circle-78(1), known as Vodafone Mobile New Delhi,. Services Ltd.) A-19, Mohan Cooperative Indl. Area, Sarita Vihar, New Delhi – 110 020. PAN: AAACB2100P (Appellant) (Respondent) Assess…

ACIT, Circle-78(1), New Delhi vs. Vodafone Mobile Services, New Delhi

The appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 137/DEL/2021[2012-13]Status: DisposedITAT Delhi05 Jun 2024AY 2012-13

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Amit Katoch, Sr. DR &

Section 133ASection 194HSection 194JSection 201Section 201(1)

Bharti Airtel Ltd vs. Joint Commissioner of Income Tax

ITA/97/2020HC Delhi09 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 194HSection 40

…$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 97/2020 BHARTI AIRTEL LTD ..... Appellant Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Advs. versus JOINT COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Ms. Nupur Sharma, Mr. Apoorv Agarwal, Mr. M. Goyal, Ms. Divya Varma, Mr. Gaurav Singh, Mr. B. Singh Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 09.05.2024 1. Having…

M/S. Idea Cellular Limited, Indore vs. The DCIT (TDS), Indore

Appeal is allowed

ITA 225/IND/2014[2011-12]Status: DisposedITAT Indore24 Apr 2024AY 2011-12

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

Section 194HSection 194JSection 201(1)Section 250

…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. DCIT (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. Advocate with Shri Gagan Tiwari, Adv Revenue by Ms. Ila Parmar, CIT DR Date of Hearing 23.04.2024 Date of Pronouncement 24.04.2024 आदेश / O R D E R Per B.M. Biyani, AM: This is an appeal…